{"id":2450,"date":"2019-11-01T17:25:07","date_gmt":"2019-11-01T11:55:07","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2450"},"modified":"2019-11-01T17:25:40","modified_gmt":"2019-11-01T11:55:40","slug":"procedure-for-payment-of-rcm-liability-under-gst","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/","title":{"rendered":"Procedure for Payment of RCM Liability under GST"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">In certain cases, the recipient of Goods or Services is liable to pay GST on Reverse Charge Basis. Procedure and Compliances regarding Such RCM payment shall be discussed in this article.\u00a0<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2452 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/RCM-Liability-under-GST.png\" alt=\"RCM Liability under GST\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/RCM-Liability-under-GST.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/RCM-Liability-under-GST-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/RCM-Liability-under-GST-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/#Reverse_Charge_Mechanism_RCM\" title=\"Reverse Charge Mechanism (RCM)\">Reverse Charge Mechanism (RCM)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/#Applicability_of_Reverse_Charge\" title=\"Applicability of Reverse Charge\">Applicability of Reverse Charge<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/#Procedure_to_Discharge_RCM_Liability\" title=\"Procedure to Discharge RCM Liability\">Procedure to Discharge RCM Liability<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/#Time_of_Supply_of_Services_taxable_under_Reverse_charge\" title=\"Time of Supply of Services taxable under Reverse charge\">Time of Supply of Services taxable under Reverse charge<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/#Self-Invoicing\" title=\"Self-Invoicing\">Self-Invoicing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/#Self-Payment_Voucher\" title=\"Self-Payment Voucher\">Self-Payment Voucher<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/#Payment_of_RCM_Liability\" title=\"Payment of RCM Liability\">Payment of RCM Liability<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Reverse_Charge_Mechanism_RCM\"><\/span><strong>Reverse Charge Mechanism (RCM)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Commonly, the supplier of goods or services is liable to pay the GST on the supplies. However, in case of a <a href=\"https:\/\/aktassociates.com\/blog\/reverse-charge-mechanism-rcm-gst\/\">reverse charge of mechanism<\/a> the recipient is liable to pay GST on some specified cases like imports and other notified supplies. Reverse Charge means the liability to pay in respect of then notified categories of supply is vested upon the recipient of supply of goods or services instead of the supplier of such goods or services.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Applicability_of_Reverse_Charge\"><\/span><strong>Applicability of Reverse Charge<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Reverse Charge shall be applicable to two types of situations as provided in law.\u00a0<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><strong>Situation-1:<\/strong> Applicability of Reverse Charge depends upon the nature of the supply and or nature of the supplier. This situation is covered by section 9 (3) of the <a href=\"https:\/\/aktassociates.com\/blog\/gst-types-igst-cgst-sgst-utgst\/\">CGST\/ SGST (UTGST)<\/a> Act and section 5 (3) of the IGST Act.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><strong>Situation-2:<\/strong> In the second situation as per the provisions of section 9 (4) of the CGST\/SGST (UTGST) Act and section 5 (4) of the IGST Act the reverse charge shall be applicable on the taxable supplies made by any unregistered person to a registered person.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><strong>Note:<\/strong> As per the notification, the applicability of Reverse Charge as per the provisions of section 9 (4) of the CGST\/SGST (UTGST) Act and section 5 (4) of the IGST Act on supply of goods or services by the unregistered person to the registered person is deferred to 30<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> September 2019.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Procedure_to_Discharge_RCM_Liability\"><\/span><strong>Procedure to Discharge RCM Liability<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Time of Supply of Goods taxable under Reverse charge<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">As per the provisions of sub-section 3 of section 12 of the GST act, <a href=\"https:\/\/aktassociates.com\/blog\/time-of-supply-under-gst\/\">Time of Supply<\/a> of Goods taxable under reverse charge shall be as the earlier of the following dates<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The date on which Goods received.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0or <\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Date of payment as recorded in the books of account of the recipient.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0or <\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The date on which payment is debited from the bank account of the recipient.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0or<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> day from the date of issuance of the Invoice by the supplier.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><strong>Note:<\/strong> In case the aforesaid dates are unascertainable, Time of Supply shall be the date of entry of Goods in the books of account of the recipient.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Time_of_Supply_of_Services_taxable_under_Reverse_charge\"><\/span><strong>Time of Supply of Services taxable under Reverse charge<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per the provisions of sub-section 3 of section 13 of the GST act, Time of Supply of Services taxable under reverse charge shall be as the earlier of the following dates<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Date of payment as recorded in the books of account of the recipient.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0or <\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The date on which payment is debited from the bank account of the recipient.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0or<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">61<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> day from the date of issuance of the Invoice by the supplier.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><strong>Note:<\/strong> In case the aforesaid dates are unascertainable, Time of Supply shall be the date of entry of services in the books of account of the recipient.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Self-Invoicing\"><\/span><strong>Self-Invoicing<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per the provisions of Section 31(3)(f) the registered person who is liable to pay tax under sub-section (3) or sub-section (4) of section 9 has to issue an invoice (self-Invoicing) in respect of goods or services or both supplied to him by the unregistered supplier (supplier not registered on the date of receipt of goods or services or both).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The issue of Self Invoicing is not required in case the supplier of Goods or Services or both is a registered person.<\/span><\/p>\n<h2><a href=\"https:\/\/aktassociates.com\/business-registrations\/tax-registration\/online-gst-registration\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2052 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-registration.png\" alt=\"gst registration\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-registration.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-registration-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-registration-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Self-Payment_Voucher\"><\/span><strong>Self-Payment Voucher<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per the provisions of Section 31(3)(g) the registered person who is liable to pay GST under sub-section (3) or sub-section (4) of section 9 has to issue a payment voucher at the time of making payment to the supplier.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Payment_of_RCM_Liability\"><\/span><strong>Payment of RCM Liability<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per Rule 85 of the CGST Rules, 2017 liability under RCM shall be discharged or paid by way of debiting the electronic cash ledger and the tax paid under RCM shall be taken as <a href=\"https:\/\/aktassociates.com\/blog\/input-tax-credit-itc\/\">Input Tax Credit (ITC)<\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In certain cases, the recipient of Goods or Services is liable to pay GST on Reverse Charge Basis. Procedure and &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Procedure for Payment of RCM Liability under GST\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/#more-2450\">Read more<span class=\"screen-reader-text\">Procedure for Payment of RCM Liability under GST<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2449,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Procedure for Payment of RCM Liability under GST AKT Associates<\/title>\n<meta name=\"description\" content=\"In certain cases, the recipient of Goods or Services is liable to pay GST on Reverse Charge Basis. Procedure and Compliances regarding Such RCM payment shall be discussed in this article.\u00a0\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Procedure for Payment of RCM Liability under GST AKT Associates\" \/>\n<meta property=\"og:description\" content=\"In certain cases, the recipient of Goods or Services is liable to pay GST on Reverse Charge Basis. Procedure and Compliances regarding Such RCM payment shall be discussed in this article.\u00a0\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/\" \/>\n<meta property=\"og:site_name\" content=\"AKT Associates\" \/>\n<meta property=\"article:published_time\" content=\"2019-11-01T11:55:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-11-01T11:55:40+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/procedure-for-payment-RCM-liability-under-gst.png\" \/>\n\t<meta property=\"og:image:width\" content=\"500\" \/>\n\t<meta property=\"og:image:height\" content=\"300\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"CA Arun Tiwari\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"CA Arun Tiwari\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/\"},\"author\":{\"name\":\"CA Arun Tiwari\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/27565c59ca4857ec78a645bd21dca21d\"},\"headline\":\"Procedure for Payment of RCM Liability under GST\",\"datePublished\":\"2019-11-01T11:55:07+00:00\",\"dateModified\":\"2019-11-01T11:55:40+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/\"},\"wordCount\":651,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/procedure-for-payment-RCM-liability-under-gst.png\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/\",\"url\":\"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/\",\"name\":\"Procedure for Payment of RCM Liability under GST AKT Associates\",\"isPartOf\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/procedure-for-payment-RCM-liability-under-gst.png\",\"datePublished\":\"2019-11-01T11:55:07+00:00\",\"dateModified\":\"2019-11-01T11:55:40+00:00\",\"description\":\"In certain cases, the recipient of Goods or Services is liable to pay GST on Reverse Charge Basis. Procedure and Compliances regarding Such RCM payment shall be discussed in this article.\u00a0\",\"breadcrumb\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/#primaryimage\",\"url\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/procedure-for-payment-RCM-liability-under-gst.png\",\"contentUrl\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/procedure-for-payment-RCM-liability-under-gst.png\",\"width\":500,\"height\":300,\"caption\":\"procedure for payment RCM liability under gst\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/aktassociates.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Procedure for Payment of RCM Liability under GST\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#website\",\"url\":\"https:\/\/aktassociates.com\/blog\/\",\"name\":\"AKT Associates\",\"description\":\"World&#039;s first WhatsApp based Tax Compliance Firm\",\"publisher\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/aktassociates.com\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#organization\",\"name\":\"AKT Associates\",\"url\":\"https:\/\/aktassociates.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/cropped-akt-associates-blog-logo.jpg\",\"contentUrl\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/cropped-akt-associates-blog-logo.jpg\",\"width\":70,\"height\":70,\"caption\":\"AKT Associates\"},\"image\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/27565c59ca4857ec78a645bd21dca21d\",\"name\":\"CA Arun Tiwari\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/854bca151173b3a487a918c60c6bae56?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/854bca151173b3a487a918c60c6bae56?s=96&d=mm&r=g\",\"caption\":\"CA Arun Tiwari\"},\"url\":\"https:\/\/aktassociates.com\/blog\/author\/arunsir\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Procedure for Payment of RCM Liability under GST AKT Associates","description":"In certain cases, the recipient of Goods or Services is liable to pay GST on Reverse Charge Basis. Procedure and Compliances regarding Such RCM payment shall be discussed in this article.\u00a0","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/","og_locale":"en_US","og_type":"article","og_title":"Procedure for Payment of RCM Liability under GST AKT Associates","og_description":"In certain cases, the recipient of Goods or Services is liable to pay GST on Reverse Charge Basis. Procedure and Compliances regarding Such RCM payment shall be discussed in this article.\u00a0","og_url":"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/","og_site_name":"AKT Associates","article_published_time":"2019-11-01T11:55:07+00:00","article_modified_time":"2019-11-01T11:55:40+00:00","og_image":[{"width":500,"height":300,"url":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/procedure-for-payment-RCM-liability-under-gst.png","type":"image\/png"}],"author":"CA Arun Tiwari","twitter_card":"summary_large_image","twitter_misc":{"Written by":"CA Arun Tiwari","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/#article","isPartOf":{"@id":"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/"},"author":{"name":"CA Arun Tiwari","@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/27565c59ca4857ec78a645bd21dca21d"},"headline":"Procedure for Payment of RCM Liability under GST","datePublished":"2019-11-01T11:55:07+00:00","dateModified":"2019-11-01T11:55:40+00:00","mainEntityOfPage":{"@id":"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/"},"wordCount":651,"commentCount":0,"publisher":{"@id":"https:\/\/aktassociates.com\/blog\/#organization"},"image":{"@id":"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/#primaryimage"},"thumbnailUrl":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/procedure-for-payment-RCM-liability-under-gst.png","inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/","url":"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/","name":"Procedure for Payment of RCM Liability under GST AKT Associates","isPartOf":{"@id":"https:\/\/aktassociates.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/#primaryimage"},"image":{"@id":"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/#primaryimage"},"thumbnailUrl":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/procedure-for-payment-RCM-liability-under-gst.png","datePublished":"2019-11-01T11:55:07+00:00","dateModified":"2019-11-01T11:55:40+00:00","description":"In certain cases, the recipient of Goods or Services is liable to pay GST on Reverse Charge Basis. Procedure and Compliances regarding Such RCM payment shall be discussed in this article.\u00a0","breadcrumb":{"@id":"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/#primaryimage","url":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/procedure-for-payment-RCM-liability-under-gst.png","contentUrl":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/procedure-for-payment-RCM-liability-under-gst.png","width":500,"height":300,"caption":"procedure for payment RCM liability under gst"},{"@type":"BreadcrumbList","@id":"https:\/\/aktassociates.com\/blog\/procedure-for-payment-of-rcm-liability-under-gst\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/aktassociates.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Procedure for Payment of RCM Liability under GST"}]},{"@type":"WebSite","@id":"https:\/\/aktassociates.com\/blog\/#website","url":"https:\/\/aktassociates.com\/blog\/","name":"AKT Associates","description":"World&#039;s first WhatsApp based Tax Compliance Firm","publisher":{"@id":"https:\/\/aktassociates.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/aktassociates.com\/blog\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/aktassociates.com\/blog\/#organization","name":"AKT Associates","url":"https:\/\/aktassociates.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/cropped-akt-associates-blog-logo.jpg","contentUrl":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/cropped-akt-associates-blog-logo.jpg","width":70,"height":70,"caption":"AKT Associates"},"image":{"@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/27565c59ca4857ec78a645bd21dca21d","name":"CA Arun Tiwari","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/854bca151173b3a487a918c60c6bae56?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/854bca151173b3a487a918c60c6bae56?s=96&d=mm&r=g","caption":"CA Arun Tiwari"},"url":"https:\/\/aktassociates.com\/blog\/author\/arunsir\/"}]}},"_links":{"self":[{"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/posts\/2450"}],"collection":[{"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=2450"}],"version-history":[{"count":3,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/posts\/2450\/revisions"}],"predecessor-version":[{"id":2454,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/posts\/2450\/revisions\/2454"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/media\/2449"}],"wp:attachment":[{"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=2450"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=2450"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=2450"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}