RCM structure in GST

This discussion explains the Reverse Charge Mechanism (RCM) within India's Goods and Services Tax (GST) framework. It references key sections of the CGST and IGST Acts (9(3), 9(4), 5(3), 5(4)) that govern RCM. Currently, RCM applies to specific goods and services notified by the government, affecting particular individuals or entities. The content aims to provide knowledge on the entire RCM process, including identifying which services fall under its purview.