reverse charge

Rent

Commission payments

Printing and stationery

Repairs and Maintenance

Office Maintenance

Vehicle maintenance

Computer maintenance

Legal Fees

Consultancy Fees


Freight and transportation expenses (GTA)

Gift expenses

Business promotion expenses

Advertisement

Purchase from unregistered dealer

As per section 9(3) and specified supply by notification almost as above

All Taxable Goods and Services when received from Unregistered Dealer then Receipient will pay Tax Under RCM basis as per the Supplies Rate...

The RCM is applicable two sections under CGST act like 9(3) and 9(4)**


Now, In current scenario

Sec 9(4) is Suspended from 13th October 17 to 30th September 19.

Sec 9(3) is still applicable. see the details u/s 9(3) related activities in this link
https://www.caclubindia.com/share_files/reverse-charge-activities-under-sec-9-3-by-cbec-74794.asp

Dear All,

 

For RCM, how to understand if it IGST or CGST and SGST. Is it based on Transporter GST No or goods shipped to. 

Thanks n Regards