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Reverse Charge Mechanism

Latest Articles


RCM on Rent: A Subtle Trigger for Higher GST Late Filing Fees

Goods and Services Tax : RCM on rent can increase GST late filing fees by converting a NIL return to a regular one. Understand the shift in GST compliance ...

April 24, 2025 786 Views 0 comment Print

Understanding Reverse Charge Mechanism In Goods and Services Tax

Goods and Services Tax : Understand the Reverse Charge Mechanism in GST, its legal basis, applicable goods and services, and obligations for registered buy...

April 22, 2025 12255 Views 2 comments Print

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 2418 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 6456 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 1365 Views 0 comment 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 12900 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 6444 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 9951 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 5427 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 63582 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 660 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 675 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 804 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 3957 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 2334 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 1221 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 3360 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 10566 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 7011 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 16158 Views 1 comment Print


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

October 22, 2024 3360 Views 0 comment Print

The Ministry of Finance issued a corrigendum to Notification No. 09/2024, clarifying any property to any immovable property.

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

October 22, 2024 10566 Views 0 comment Print

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

New Regulation on RCM Self Invoicing effective from November 1, 2024

October 17, 2024 66564 Views 3 comments Print

CBIC’s new RCM self-invoicing rules, effective Nov 2024, mandate timely self-invoices for goods or services from unregistered suppliers under Rule 47A.

GST on Commercial Rental Income: Key Amendments & RCM Applicability from 10-10-2024

October 14, 2024 549315 Views 21 comments Print

Learn about GST amendments on commercial rental income. RCM now applies when unregistered landlords rent to registered tenants. Effective from October 10, 2024.

Reverse Charge Mechanism (RCM) under GST

October 13, 2024 306762 Views 33 comments Print

Concept of Reverse Charge under CGST Act, 2017 & IGST Act, 2017 explained in a lucid manner covering list of Goods & Services covered under RCM

Reverse Charge Mechanism in GST Regime with Chart – Updated till date

October 10, 2024 1940850 Views 149 comments Print

The concept of reverse charge mechanism was introduced in erstwhile Service Tax laws. Generally, tax is payable by the person who provides Services but under reverse charge mechanism the liability to pay tax has shifted to recipient of Services.

Metal Scrap Supplied By Unregistered Suppliers Brought Under Reverse Charge

October 9, 2024 19503 Views 0 comment Print

Reverse Charge applies to metal scrap from unregistered suppliers to registered buyers from 10.10.2024. GST to be paid by the recipient as per Notification 06/2024.

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

October 9, 2024 7011 Views 0 comment Print

The Ministry of Finance amends GST notification, exempting metal scrap suppliers from provisions of notification No. 5/2017-Central Tax, effective October 10, 2024.

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

October 8, 2024 16158 Views 1 comment Print

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

Input Tax Credit when Output supply is an Exempt Supply/ Supply under RCM

October 5, 2024 2520 Views 1 comment Print

Understanding how Input Tax Credit (ITC) applies when output supply is exempt or subject to Reverse Charge Mechanism (RCM) under Section 17 of the GST Act.

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