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Reverse Charge Mechanism

Latest Articles


जीएसटी एक्ट 2017 में रिवर्स चार्ज मेकैनिज्म (RCM)

Goods and Services Tax : जीएसटी एक्ट 2017 में रिवर्स चार्ज मैकेनिज्म (RCM) आपूर�...

August 14, 2024 786 Views 0 comment Print

What is the Time Limit to Avail ITC under RCM?

Goods and Services Tax : Understand the time limit to avail Input Tax Credit (ITC) under Reverse Charge Mechanism (RCM) and the implications for registered...

July 18, 2024 2340 Views 0 comment Print

CBIC Clarification: ITC Time Limit on RCM Supplies From Unregistered Persons

Goods and Services Tax : Understand CBIC's Circular No. 211/5/2024-GST clarifying the ITC time limit under section 16(4) of CGST Act for supplies under RCM...

June 30, 2024 2862 Views 0 comment Print

Circular Simplified: ITC availment Time Limit on Supplies from Unregistered Persons

Goods and Services Tax : Understand CGST Act's Section 16(4) time limits for claiming ITC on RCM supplies from unregistered persons, clarified in SEBI's Ci...

June 29, 2024 4953 Views 0 comment Print

GST Liability under RCM on services consumed outside India

Goods and Services Tax : Understand GST liability under Reverse Charge Mechanism (RCM) for services consumed outside India. Analysis based on recent Rajast...

May 16, 2024 19080 Views 5 comments Print


Latest News


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 6243 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 9747 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 5163 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 63378 Views 4 comments Print

Implement workable reverse charge mechanism in Phases: ICAI

Income Tax : ICAI has submitted that the provisions for levy of taxes under the reverse charge mechanism applicable to a registered person, eff...

July 19, 2018 10017 Views 0 comment Print


Latest Judiciary


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 390 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 639 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 2976 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 2070 Views 0 comment Print

Delhi HC Stays GST RCM Demand on Seconded Employees: Metal One Corporation Case

Goods and Services Tax : Delhi High Court's interim relief to Metal One Corp. by staying GST Reverse Charge Mechanism (RCM) show cause notices. Analysis of...

December 20, 2023 1341 Views 0 comment Print


Latest Notifications


Time Limit under Section 16(4) of CGST Act for RCM Supplies from Unregistered Persons

Goods and Services Tax : Clarification on time limits for ITC on RCM supplies from unregistered persons under Section 16(4) of CGST Act. Read Circular 211/...

June 26, 2024 2694 Views 0 comment Print

GST Clarification 2023: Applicability of GST on certain services

Goods and Services Tax : Get clarifications on GST applicability for services provided by directors in personal capacity and supply of food in cinema halls...

August 1, 2023 6189 Views 1 comment Print

UTGST Notification on Continuation/Exercise of RCM/FCM Option by GTA

Goods and Services Tax : The Ministry of Finance, through Notification No. 06/2023-Union Territory Tax (Rate) issued on 26th July 2023, introduces amendme...

July 26, 2023 750 Views 0 comment Print

IGST Notification on Continuation/Exercise of RCM/FCM Option by GTA

Goods and Services Tax : Notification No. 06/2023-Integrated Tax (Rate) amends GST for GTA, allowing the continuation/exercise of RCM/FCM option. Effective...

July 26, 2023 2631 Views 0 comment Print

Continuation of RCM/FCM Option: Filing Annexure-VI for GST Compliance by GTA

Goods and Services Tax : Notification No. 06/2023-Central Tax (Rate) issued by the Ministry of Finance amends GST rates for services as recommended by the ...

July 26, 2023 4476 Views 1 comment Print


Decoding Clarification on levy of GST on Director’s remuneration

June 12, 2020 3153 Views 1 comment Print

Decoding – CBIC Circular No: 140/10/2020 – GST dt. 10.06.2020 – Clarification in respect of levy of GST on Director’s remuneration Point of Doubt: – Whether the remuneration paid by companies to their directors 1. falls under the ambit of entry in Schedule III of the Central Goods and Services Tax Act, 2017 (hereinafter referred […]

GST on Director’s Remuneration – To Levy or Not?

June 12, 2020 4296 Views 0 comment Print

There has been a lot of confusion on taxability of director’s remuneration from companies in which they are directors in different forms. The confusion or doubts got mounted in the wake of recent conflicting advance rulings. CBIC has now come out with a detailed Circular No. 140/10/2020-GST dated 10.06.2020 which clarifies issues relating to taxability […]

FAQs on GST liability on Director of Company

June 12, 2020 15903 Views 0 comment Print

What is an important test to determine whether GST is leviable on services provided by directors? How are services provided by a managing director to a body corporate covered under GST?

GST RCM on Director’s Remuneration

June 12, 2020 64311 Views 1 comment Print

Goods and Services Tax Act (‘GST’) was introduced in India from July 1, 2017 and is a single unified tax created by amalgamating provisions from erstwhile taxes like VAT, Service Tax, Excise etc. One of the legacy provisions which is included under GST from Service Tax is the concept of Reverse Charge mechanism (‘RCM’) wherein […]

Applicability of RCM on Director Remuneration -Version 3

June 11, 2020 13512 Views 1 comment Print

There has been a big controversy regarding the liability of GST on Directors Remuneration under Reverse Charge. Various conflicting Advance Rulings has been issued by Authority for Advance.

Discussion on Reverse Charge under GST Regime with FAQs

June 8, 2020 5301 Views 1 comment Print

What is reverse charge  Sec.2(98) of CGST Act  : Normally, the supplier of goods or services pays the tax on supply but in the case of Reverse Charge, the receiver becomes liable to pay the tax, i.e., the chargeability gets reversed. As per Section 9 (3) or (4) of the CGST Act 2017 or Section […]

Reverse charge (RCM) on renting of Motor Vehicle

June 7, 2020 33732 Views 0 comment Print

Introduction: RCM on rent of Motor Vehicle was notified w.e.f. 01/10/2019 through notification no. 22/2019 CGST(rate) dated 30-09-2019. Later due to some confusions amendments and clarifications are introduced on 31/12/2019 through Notification No. 29/2019- CGST(Rate) and Circular No. 130/2019. Detailed study of the topic is as follows: Definition: Renting meaning: Word Renting has not been […]

Time limit for claiming credit of GST paid under reverse charge

June 3, 2020 14607 Views 10 comments Print

Section 16(4) of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017), provides the time limit for claiming credit under GST. As per the said section, a registered person can claim credit pertaining to an invoice or a debit note for supply of goods and services earlier of: 1. Due Date of furnishing […]

Services rendered by GTA liable to GST under RCM: Consignment note not must

May 29, 2020 6018 Views 0 comment Print

In re Uttarakhand Forest Development Corporation (GST AAR Uttarakhand) As per the provisions of section 9(3) of Act, the Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such […]

Constitutional validity of Reverse Charge Mechanism under GST

May 21, 2020 4752 Views 2 comments Print

Earlier, the reverse charge concept was only there in Service Tax and was applicable to only services and not for goods. Under GST Law, Government have notified certain services and goods, on which GST is payable on the reverse charge basis.

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