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Reverse charge mechanism under gst

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(Querist)
04 July 2017 Hi

can any body explain the provisions relating to Reverse charge mechanism under GST, (earlier reverse charge mechanism under Service Tax )

Regards
Santosh
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HUZAIFA HUSSAIN

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HUZAIFA HUSSAIN (Expert)
04 July 2017 In brief Reverse charge mechanism (RCM) means payment of tax by the service receiver instead of service provider. Please refer section 9(3) and 9(4) of the cgst act.

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