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Reverse Charge Mechanism

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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 12387 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 2424 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 6540 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 12909 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 10602 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 7047 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 16224 Views 1 comment Print


Service recipient is liable to pay Service Tax under Reverse Charge Mechanism

January 14, 2014 37609 Views 0 comment Print

Notification No. 15/2012 covers following kind of services under reverse charge along with the percentage of tax liability payable by service provider and service receiver respectively. We have divided the services covered by the Notification under five categories for ease of reference.

Reverse Charge Mechanisam (RCM) – Understanding Service Tax Law Nuances

December 26, 2013 110420 Views 35 comments Print

Reverse Charge Mechanism – Normally, service tax is payable by person who provides the service. Section 68(2) makes provision for reverse charge i.e. making person receiving the service liable to pay tax. Authority for reverse charge u/s 68(2) of Finance Act, 1994

Service Tax on Goods Transport Agency (GTA) – A Guide

November 26, 2013 668547 Views 115 comments Print

The levy of Service Tax on Road Transportation Service has always remained subject matter of uncertainty and litigation. Earlier, The Finance Act, 1997 had levied Service Tax on Goods Transport Operators w.e.f. 16-11-1997 which was subsequently withdrawn after nation-wide strike.

Service Tax- Reverse Charge Mechanism

August 13, 2013 36894 Views 0 comment Print

Service Tax is a vital part of Indirect Tax Structure of India. In simple words it can be spelled as tax on specified services provided by the Service Provider. Usually the person providing the Services is liable to pay Service tax but here comes an exception, where the service provider is not liable or is partially liable to pay service tax & the recipient has to bear the liability to pay the tax to the Government on behalf the Service Provider. This concept with dual understanding is discussed as follows:

Reverse Charge Mechanism with Relevant POPS Rules

June 14, 2013 11986 Views 0 comment Print

CA Nitin Gupta 1. INTRODUCTION OF REVERSE CHARGE MECHANISM Reverse charge mechanism is not a new concept in service tax. Under the reverse charge mechanism, instead of service provider, the service receiver is liable to pay service tax. But with effect from 1.7.2012 a new scheme of taxation is being brought into effect whereby the […]

Service Tax Reverse Charge Mechanism – Chart, Accounting Entries & issues

May 16, 2013 70706 Views 24 comments Print

The Reverse Charge was introduced in Service Tax vide Budget of the year 2005-2006. At that point of time there was only one service which was covered under Reverse Charge. However, with the passage of time this list has been expanded and at present this list contains 11 services into it which covers both Reverse Charge and Partial Reverse Charge.

Referencer on Reverse Charge Mechanism

May 13, 2013 7301 Views 0 comment Print

CA Pardeep Kumar Relevant Notifications:-  Notification no. 30/2012 dated 26.06.2012 later updated by notification no. 45/2012 dated 07.08.2012 w.e.f.  01/07/2012 Dual System of Service Tax Payment A. For certain services, service recipients needs to pay 100% Service Tax  – 9 Services B. For certain services, both service recipients  & service providers are liable to pay […]

Reverse Charge Mechanism- Applicability on CA & Other Services – Clarifications Still Needed

March 14, 2013 41468 Views 0 comment Print

The concept of reverse charge was also prevailing in the positive list era where certain cases/services were specified where the service recipient was made liable to pay the service tax instead of service provider. However concept of partial reverse charge was introduced w.e.f. 1.7.2012

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