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Reverse Charge Mechanism

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Reverse Charge Mechanism on GTA and Renting Transactions under GST

Goods and Services Tax : The guide clarifies when GST liability shifts to the recipient under RCM for GTA and renting services. The key takeaway is that co...

March 20, 2026 7158 Views 4 comments Print

Export of Legal Services: Refund of ITC Not Barred by RCM

Goods and Services Tax : The analysis confirms that export of legal services qualifies as zero-rated supply under Section 16 of the IGST Act. Refund of unu...

February 18, 2026 1047 Views 0 comment Print

जनवरी 2026 से RCM ITC पर नया GST वैलिडेशन नियम

Goods and Services Tax : GSTR-3B में लागू नए सिस्टम नियम के तहत RCM ITC अब सीमित कर द...

January 30, 2026 23013 Views 0 comment Print

GST Reverse Charge Mechanism (RCM): List of Notified Services

Goods and Services Tax : Learn how GST liability shifts from supplier to recipient under RCM and understand the key services affected....

December 24, 2025 49461 Views 0 comment Print

Ocean freight GST Collected Without Authority; Interest Not Restricted by Section 54 Limitation

Goods and Services Tax : Explains how the Court ruled that IGST on ocean freight under RCM was illegally collected and must be refunded with interest. Key ...

November 18, 2025 1140 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 14295 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 6831 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 10299 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 5874 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 64317 Views 4 comments Print


Latest Judiciary


Cross-Charge Valid for Common ITC Distribution Before April 1, 2025: Karnataka HC

Goods and Services Tax : The Court ruled that authorities cannot deny ITC by disregarding binding CBIC circulars. It held that cross-charging of ITC is leg...

April 4, 2026 543 Views 0 comment Print

Service Tax Demand Set Aside Due to Applicability of RCM on Manpower Services

Service Tax : The issue was whether the service provider was liable to pay service tax on manpower services. The Tribunal held that liability re...

March 21, 2026 336 Views 0 comment Print

M-Sand, Blue Metal & Bricks Purchases Not Liable to GST under RCM

Goods and Services Tax : TN AAR rules that traders of sand, blue metals, and bricks from unregistered suppliers are not liable for GST under Reverse Charge...

August 25, 2025 1737 Views 0 comment Print

Service Tax Paid Under RCM Post-GST Not Barred by Unjust Enrichment: Calcutta HC

Goods and Services Tax : Calcutta High Court overturns CESTAT's remand order, directing a refund to Ipsen Technologies. A typographical omission by the Tri...

July 24, 2025 597 Views 0 comment Print

CESTAT Quashes 26AS based Service Tax Demand as Recipient Paid Under RCM

Service Tax : Kolkata CESTAT sets aside service tax demand on Maninder Singh, citing recipient's payment under RCM and invalidity of demand base...

July 20, 2025 1128 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 1698 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 4302 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 14883 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 9030 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 25845 Views 2 comments Print


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

June 30, 2024 5466 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 9024 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 10434 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 1134 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 5190 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 53160 Views 9 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 15210 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 8838 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 4494 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.

Choosing RCM or FCM on GST portal – GTA taxpayers

March 13, 2024 23940 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).

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