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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 828 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 12369 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 2421 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 6528 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 12906 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 669 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 3966 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 1224 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 3369 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 10599 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 7044 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 16215 Views 1 comment Print


Service tax on foreign commission payable under RCM from 18.04.2006 

July 4, 2024 675 Views 0 comment Print

CESTAT Bangalore held that that service tax on commission paid to foreign commission agents is payable under reverse charge only from 18.04.2006 and not from 01.01.2005.

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

June 30, 2024 4191 Views 0 comment Print

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 from unregistered persons.

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

June 29, 2024 7230 Views 1 comment Print

Understand CGST Act’s Section 16(4) time limits for claiming ITC on RCM supplies from unregistered persons, clarified in SEBI’s Circular No. 211/5/2024-GST.

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

June 26, 2024 6744 Views 0 comment Print

Clarification on time limits for ITC on RCM supplies from unregistered persons under Section 16(4) of CGST Act. Read Circular 211/5/2024.

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

June 1, 2024 804 Views 0 comment Print

Explore the implications of GST AAR Tamilnadu Order No. 04/ARA/2024 dated 28.03.2024 on the taxation of ocean and air export freight under notification 08/2017 integrated tax.

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

May 17, 2024 3966 Views 0 comment Print

Rajasthan HC dismisses petition challenging GST demand on exhibition services. Detailed analysis of the legal arguments and court’s decision provided.

GST Liability under RCM on services consumed outside India

May 16, 2024 32214 Views 5 comments Print

Understand GST liability under Reverse Charge Mechanism (RCM) for services consumed outside India. Analysis based on recent Rajasthan High Court judgment in Savio Jewellery case.

RCM on Renting of Motor Vehicles and ITC

May 14, 2024 11277 Views 0 comment Print

Understand Reverse Charge Mechanism (RCM) on Renting of Motor Vehicles and Input Tax Credit (ITC) implications. Learn about tax liabilities and exemptions.

RCM in GST: Basics, Analysis, & Impact

May 3, 2024 7551 Views 1 comment Print

Article explains Reverse Charge Mechanism (RCM) under GST law, its necessity, eligibility criteria, time and tax payment aspects, with comprehensive insights and examples.

Impact of GST Reverse Charge Mechanism: Analysis with Practical Examples

April 8, 2024 3198 Views 0 comment Print

Explore the influence of Reverse Charge Mechanism (RCM) on GST with practical examples. Learn how RCM works, its applicability, and its implications for businesses.

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