This handbook provides a detailed explanation of the Reverse Charge Mechanism (RCM) under GST. It covers legal provisions, procedural aspects, and specific notifications related to RCM for various goods and services. The guide is particularly useful for registered persons who need to understand their obligations and compliance requirements when dealing with transactions subject to RCM. It offers clear insights into the practical application of RCM, making it an invaluable resource for tax professionals and businesses alike.