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Reverse Charge Mechanism

Latest Articles


Decoding Reverse Charge Mechanism (RCM) Under GST

Goods and Services Tax : Learn about Reverse Charge Mechanism (RCM) under GST, its applicable goods/services, suppliers, recipients, and GST rates. Stay up...

February 13, 2025 2100 Views 0 comment Print

Reverse Charge Mechanism under GST: Applicable Services & Conditions

Goods and Services Tax : Learn about Reverse Charge Mechanism (RCM) under GST, including applicable services and conditions for recipients to pay tax....

February 2, 2025 4302 Views 0 comment Print

Suggestions to Simplify GST RCM and Income Tax TCS Compliance

CA, CS, CMA : Proposals to ease GST Reverse Charge Mechanism and TCS compliance. Updates to RCM services and TCS changes on advances can simplif...

December 30, 2024 1320 Views 0 comment Print

RCM on Residential Property/Commercial Property under GST

Goods and Services Tax : Understand GST provisions for residential and commercial property renting, including RCM applicability, tax rates, and input tax c...

December 2, 2024 63519 Views 5 comments Print

New RCM Time of Supply Rules Effective from 1st November 2024

Goods and Services Tax : Starting November 1, 2024, self-invoicing is mandatory for RCM transactions. Delays in issuance may lead to loss of ITC and penalt...

November 2, 2024 30429 Views 5 comments Print


Latest News


Recommendations during 54th meeting of GST Council

Goods and Services Tax : Explore the key recommendations made by the GST Council during its 54th meeting, including changes in GST rates, GoM formations, a...

September 10, 2024 12582 Views 0 comment Print

Request to Abolish GST Reverse Charge Mechanism

Goods and Services Tax : Advocates' Tax Bar Association urges the Finance Minister to abolish Reverse Charge Mechanism for registered dealers, citing burde...

July 21, 2023 6384 Views 1 comment Print

Representation on RCM on Residential Property, GTA Declaration & GST Appeal

Goods and Services Tax : Maharashtra Tax Practitioners’ Association has made a representation on Confusion related to Levy of GST under RCM on Reside...

August 22, 2022 9897 Views 1 comment Print

माइनिंग सेक्टर पर RCM टेक्स की डिमांड के सम्बन्ध में राहत दिलवाने के लिए प्रार्थना पत्र

Goods and Services Tax : उपरोक्त विषय में निवेदन है कि इस समय माइनिंग इंडस...

April 2, 2022 5379 Views 0 comment Print

CBIC issues 43 notifications on 30th September 2019

Goods and Services Tax : CBIC issues 43 notifications on 30th September 2019 to give effect to Recommendations made by GST Council in its 37th Meeting. Mos...

October 2, 2019 63552 Views 4 comments Print


Latest Judiciary


GST on Corporate Guarantee: One-time vs Periodical Charge

Goods and Services Tax : Rajasthan GST AAR clarifies GST payment on corporate guarantees issued by foreign entities under reverse charge mechanism as one-t...

October 22, 2024 609 Views 0 comment Print

Service tax on foreign commission payable under RCM from 18.04.2006 

Service Tax : CESTAT Bangalore held that that service tax on commission paid to foreign commission agents is payable under reverse charge only ...

July 4, 2024 633 Views 0 comment Print

DCW Ltd. Not Liable for GST on Export Freight (FOB Basis) under RCM

Goods and Services Tax : Explore the implications of GST AAR Tamilnadu Order No. 04/ARA/2024 dated 28.03.2024 on the taxation of ocean and air export freig...

June 1, 2024 789 Views 0 comment Print

GST payable on Services received outside India by registered person: Rajasthan HC

Goods and Services Tax : Rajasthan HC dismisses petition challenging GST demand on exhibition services. Detailed analysis of the legal arguments and court'...

May 17, 2024 3801 Views 0 comment Print

HC Grants Stay on GST Demand on Seconded Employees: Mitsubishi Electric Case

Goods and Services Tax : Punjab & Haryana HC grants stay on GST demand of Rs. 20.46 Cr on Mitsubishi Electric for seconded employees' salaries, citing Apex...

December 20, 2023 2310 Views 0 comment Print


Latest Notifications


Corrigendum to N/No. 09/2024-UTT(R)- Any property to be read as any immovable property

Goods and Services Tax : Government of India corrects any property to any immovable property in Union Territory Tax Rate Notification issued on October 8, ...

October 22, 2024 1182 Views 0 comment Print

Corrigendum to N/No. 09/2024-IGST(R)- Any property to be read as any immovable property

Goods and Services Tax : The Ministry of Finance issued a corrigendum to Notification No. 09/2024, clarifying any property to any immovable property....

October 22, 2024 3120 Views 0 comment Print

Corrigendum to N/No. 09/2024-CTR – Any property to be read as any immovable property

Goods and Services Tax : The Government of India corrects the phrase any property to any immovable property in the recent Central Tax Rate Notification....

October 22, 2024 9210 Views 0 comment Print

Notification No. 24/2024-Central Tax: Exclusion for Metal Scrap Suppliers

Goods and Services Tax : The Ministry of Finance amends GST notification, exempting metal scrap suppliers from provisions of notification No. 5/2017-Centra...

October 9, 2024 6471 Views 0 comment Print

GST: Changes to reverse charge mechanism (RCM) for metal scrap

Goods and Services Tax : Notification No. 06/2024 updates reverse charge mechanism for metal scrap transactions, applicable from 10th October 2024....

October 8, 2024 14172 Views 1 comment Print


GST on Rent of Residential Dwelling

July 23, 2022 9804 Views 0 comment Print

GST on Residential Dwelling Rent: Significant changes from 18.7.2022. Exemption for unregistered recipients, RCM for registered recipients at 18%. Impact on ITC and taxability explained. Stay informed.

GST rate on Works Contract Services & RCM on GTA/residential dwelling units

July 20, 2022 26028 Views 0 comment Print

Stay updated on GST changes effective July 18, 2022, including revised rates for Works Contract Services. Explore amendments to Reverse Charge Mechanism (RCM) on GTA services and residential dwelling units. Get insights on GST rates, compliance requirements, and the impact of recent notifications. Stay GST-compliant and informed.

GST on Accommodation Services Withdrawal of Exemptions & Reverse Charge

July 19, 2022 110922 Views 3 comments Print

Stay updated on the recent changes in GST regulations for accommodation services. Learn about the withdrawal of exemptions and the introduction of reverse charge mechanisms.

Service by way of renting of residential dwelling is now covered under RCM

July 19, 2022 44745 Views 1 comment Print

Discover the new amendment in the Reverse Charge Mechanism (RCM) for the service of renting a residential dwelling to a registered person.

Service tax cannot be levied under RCM for letting out of residential property by Director to Company

July 18, 2022 1200 Views 0 comment Print

CESTAT held that service tax cannot be levied on the company for payment of rent to the director unless such premises are used for commercial purpose.

Important Amendment for GTA under RCM & Forward Charge

July 16, 2022 230781 Views 9 comments Print

Important amendment for Goods Transport Agency (GTA) under Reverse Charge Mechanism (RCM) and Forward Charge. Stay updated on the changes in GST regulations.

RCM not applicable to daily wages, Labour Charges & Contract Labour

July 14, 2022 70212 Views 0 comment Print

In re Sri Bhavani Developers (GST AAR Telangana) Is RCM applicable to daily wages, Labour Charges and Contract Labour? The law regarding services by an employee to the employer in the course of or in relation to his employment enumerated in Schedule III to CGST Act, 2017 remains unchanged. Therefore tax will not be attracted […]

Cenvat credit of service tax paid under RCM eligible to manufacturer

July 12, 2022 2301 Views 0 comment Print

G & G Ispat (P) Limited Vs Commissioner (CESTAT Delhi) Appellant admittedly has paid the service tax chargeable from them under reverse charge mechanism, on 31.10.2015, which was reflected in the return filed for the period 2014-15, which was filed on 21.01.2016. Further, appellant has also informed this fact of tax having been deposited vide […]

Full Code of Law For Reverse Charge Mechanism Under GST

July 5, 2022 9534 Views 1 comment Print

Understand the full code of law for reverse charge mechanism under GST. Learn about the definition, applicability, and time of supply provisions for reverse charge.

RCM would not lead to double taxation for non-strict adherence to ratio

June 22, 2022 1011 Views 0 comment Print

Vice Chairman Settlement Commission Vs Zyeta Interiors Pvt. Ltd (Karnataka High Court) Whatever the ratio, the tax in its entirety has reached the hands of the ex-chequer. Merely for the reason that there was no strict adherence to the ratio as envisaged during the relevant point of time for payment of tax insofar as the assessee and […]

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