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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 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


Choosing RCM or FCM on GST portal – GTA taxpayers

March 13, 2024 13527 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 2334 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 2256 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 6921 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 1881 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 5163 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 30690 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 2685 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 483 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 14835 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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