This document provides a detailed explanation of the Reverse Charge Mechanism (RCM) under GST. It covers the background, objectives, and statutory provisions of RCM, including relevant sections of the CGST and IGST Acts. The guide also outlines various categories of goods and services subject to RCM, registration requirements, time of supply, invoicing, and accounts maintenance. It is an essential resource for businesses and tax professionals seeking to understand and comply with RCM provisions.