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Reverse Charge Mechanism

Latest Articles


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 2652 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 4416 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 17424 Views 5 comments Print

RCM on Renting of Motor Vehicles and ITC

Goods and Services Tax : Understand Reverse Charge Mechanism (RCM) on Renting of Motor Vehicles and Input Tax Credit (ITC) implications. Learn about tax li...

May 14, 2024 3117 Views 0 comment Print

RCM in GST: Basics, Analysis, & Impact

Goods and Services Tax : Article explains Reverse Charge Mechanism (RCM) under GST law, its necessity, eligibility criteria, time and tax payment aspects, ...

May 3, 2024 6153 Views 1 comment 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 6213 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 9699 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 5091 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 63357 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 10008 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 354 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 612 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 2787 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 1956 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 1248 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 1902 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 6099 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 741 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 2550 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 4215 Views 1 comment Print


Choosing RCM or FCM on GST portal – GTA taxpayers

March 13, 2024 4863 Views 0 comment Print

Learn about taxation options available for Goods Transport Agencies (GTA’s) under GST regime – Forward Charge Mechanism (FCM) or Reverse Charge Mechanism (RCM).

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

December 20, 2023 1956 Views 0 comment Print

Punjab & Haryana HC grants stay on GST demand of Rs. 20.46 Cr on Mitsubishi Electric for seconded employees’ salaries, citing Apex Court’s clarification.

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

December 20, 2023 1248 Views 0 comment Print

Delhi High Court’s interim relief to Metal One Corp. by staying GST Reverse Charge Mechanism (RCM) show cause notices. Analysis of tax liability on salaries paid to seconded employees.

RCM Applicability on Raw Cotton Purchase from Registered Kacha Arhtia vs. Agriculturist

December 20, 2023 2802 Views 0 comment Print

Punjab AAR rules that purchases of raw cotton from Kacha Arhtia by Bansal Industries attract GST under reverse charge mechanism as per Section 9(3) of CGST/PGST Act 2017, aligning with Notification No. 13/2017 and No. 43/2017.

 RCM applicable only when service is provided to ‘business entity registered as body corporate’

November 29, 2023 1269 Views 0 comment Print

Find out why RCM applicable only when service is provided to ‘business entity registered as body corporate’ is key to understanding the full CESTAT Hyderabad order from 2016-2017. Learn the facts now!

Personal guarantee (director) is liable to RCM under GST: Telangana HC

November 21, 2023 4674 Views 0 comment Print

Telangana High Court upholds GST liability on director’s personal guarantee. Ruling supports Reverse Charge Mechanism (RCM) under GST. Read the full judgment.

GST Reverse Charge Applicability on Government Transactions

October 23, 2023 9480 Views 0 comment Print

Explore complexities of Reverse Charge Mechanism (RCM) on government-related transactions under GST. Discover key provisions, exemptions, and potential pitfalls.

UAE VAT Reverse Charge Mechanism on Electronic Devices

October 20, 2023 2415 Views 0 comment Print

“Explore the intricate details of the UAE VAT Reverse Charge Mechanism (RCM) for electronic devices, including definitions, conditions, and the impact on businesses. Stay VAT-compliant with our comprehensive guide

CENVAT Credit of Service Tax Paid Under Reverse Charge Mechanism is allowed

October 18, 2023 399 Views 0 comment Print

Read about CESTAT Delhi’s decision in the case of Incredible Indian Moments Pvt Ltd versus Commissioner (Appeals) and Additional Director General, where Service Tax demand on tour operators was quashed.

New RCM for Indian Exporters from 01/10/23: Place of Supply Changes

October 11, 2023 9429 Views 1 comment Print

From 01/10/23, Indian exporters face a new reverse charge mechanism (RCM) on specific services. Learn how the place of supply rules have changed.

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