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Reverse charge mechanism

vinay k gohil (Account Assistant) (48 Points)

08 June 2020

Sir, kindly explain the status of Reverse charge Applicability under GST.
Thank you.

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KRISSHNAN KP (4215 Points)
Replied 08 June 2020

Tell me your business then we will discuss

Padmanabhan (Student) (1321 Points)
Replied 08 June 2020

The RCM provisions under GST are of two types
Type 1 RCM supply covered u/s 9(3)
Type 2 RCM supply covered u/s 9(4)
Type 1:
In this case Govt. will notify goods and services on which the tax is to be paid only on Reverse charge.
Type 2:
Inward supply from unregistered person.

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Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 08 June 2020

In addition to above , RCM on Inward Supply from Unregistered Person is applicable only on Developers/Promotor Subject to conditions prescribed in Notification 7/2019 CT (r) , effective from 1/4/2019

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