Rcm applicable on all expenses.?

GST reverse charge mechanism is applicable only on few things GST council has decided  few goods and services on which reverse charge is applicable.

 

Service Provider	Service Receiver	GST to be paid by
Goods Transport Agency	Casual Taxable person, body corporate, partnership firm, any society, factory, any person registered under CGST, SGST, UTGST Act.	Service recipient.
Recovery Agent	Banking Company, NBFC or any financial institution.	Service recipient.
A director of a company or a body corporate	A company or a body corporate	Service recipient.
An individual advocate or firm of advocates , An arbitral tribunal	Any business entity.	Service recipient.
Taxi driver or Rent a cab operator ( if service provided by e-commerce operator)	Any person	E-commerce Operator
An insurance agent	Any person carrying on insurance business	Service recipient.
Any person providing sponsorship services	Anybody corporate or partnership firm.	Service recipient.
A person located in non-taxable territory to a person located in non-taxable territory	Importer	Service recipient.
Author or music composer, photographer, artist, etc	Publisher, Music company, Producer	Service recipient.
Any person who is located in a non-taxable territory	Any person located in the taxable territory other than non-assessee online recipient (Business Recipient)

The supplier must mention in his tax invoice if the tax is payable on reverse charge

Sir, if it is applicable on certain things, then why the govt made a provision of Rs. 5000 p day l.

In my opinion reverse charge is applicable on all expenses provided the dealer from we get a good or availed a service is unregistered.

Regarding the above mentioned services reverse charge is applicable in any case either the dealer is registered or not.

I stayed in hotel.hotel bill was rs2273 i/c cgst, sgst.he did not mentioned his GSTN no.in his bill.i have not given my office GSTN no.i paid rs 2273.can I get RCM and ITC.then how.if I delete cgst and igst and didn't claim it in my TA bill.