{"id":869,"date":"2019-07-30T01:00:01","date_gmt":"2019-07-29T19:30:01","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=869"},"modified":"2020-01-15T11:22:43","modified_gmt":"2020-01-15T05:52:43","slug":"reverse-charge-mechanism-rcm-gst","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/reverse-charge-mechanism-rcm-gst\/","title":{"rendered":"Reverse Charge Mechanism in GST"},"content":{"rendered":"<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\/reverse-charge-mechanism-rcm-gst\/#What_is_the_Reverse_Charge_Mechanism_RCM_in_GST\" title=\"What is the Reverse Charge Mechanism (RCM) in GST?\">What is the Reverse Charge Mechanism (RCM) in GST?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/reverse-charge-mechanism-rcm-gst\/#Under_Normal_Situation\" title=\"Under Normal Situation\">Under Normal Situation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/reverse-charge-mechanism-rcm-gst\/#Under_RCM\" title=\" \nUnder RCM\"> \nUnder RCM<\/a><\/li><\/ul><\/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\/reverse-charge-mechanism-rcm-gst\/#Why_RCM_is_required_in_GST_Regime\" title=\"Why RCM is required in GST Regime?\">Why RCM is required in GST Regime?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/reverse-charge-mechanism-rcm-gst\/#Procedure_to_be_followed_in_GST_reverse_charge\" title=\"Procedure to be followed in GST reverse charge\">Procedure to be followed in GST reverse charge<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/reverse-charge-mechanism-rcm-gst\/#Inter-State_Supply\" title=\"Inter-State Supply\">Inter-State Supply<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/reverse-charge-mechanism-rcm-gst\/#Intra_State_Supply\" title=\"Intra State Supply\">Intra State Supply<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"What_is_the_Reverse_Charge_Mechanism_RCM_in_GST\"><\/span><b>What is the Reverse Charge Mechanism (RCM) in GST?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">GST is an Indirect Tax i.e. Normally Seller collects GST from the buyer and pays it to the government. However, in some cases, the buyer pays GST directly to the government. This is called the Reverse Charge Mechanism.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Under_Normal_Situation\"><\/span>Under Normal Situation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"Under_RCM\"><\/span><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-884 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/07\/Under-Normal-Situation-2-1.png\" alt=\"Under Normal Situation\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/07\/Under-Normal-Situation-2-1.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/07\/Under-Normal-Situation-2-1-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/07\/Under-Normal-Situation-2-1-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><br \/>\n<b>Under RCM<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-882 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/07\/Under-RCM-1.png\" alt=\"Under RCM \" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/07\/Under-RCM-1.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/07\/Under-RCM-1-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/07\/Under-RCM-1-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">First We understand the concepts What is Reverse Charge Mechanism in GST because once we understand this then we just have to go through the cases where it applies.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Why_RCM_is_required_in_GST_Regime\"><\/span><b>Why RCM is required in GST Regime?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">There are some unregulated sectors or unorganized Sectors on which Government has less control on a supplier like Transporters, Small Lawyer firms, Unregistered businesses GTA. Hence, the government transfers the burden to deduct &amp; pay GST on recipient instead of the supplier.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Procedure_to_be_followed_in_GST_reverse_charge\"><\/span><b>Procedure to be followed in GST reverse charge<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Section 9(3) and 9(4) of CGST Act, 2017 deals with GST Reverse Charge (RCM), where 9(3) depends upon the nature of supply or supplier and 9(4) applies where taxable supply provided by the unregistered dealer to Registered person.<\/span><\/p>\n<ul>\n<li><b>Goods or Services: <span style=\"font-weight: 400;\">Currently there are 7 goods and 14 services on which RCM applies. <\/span><span style=\"font-weight: 400;\">( List of such <a href=\"https:\/\/aktassociates.com\/blog\/gst-advantages-disadvantages-benefits-explained\/\" target=\"_blank\" rel=\"noopener noreferrer\">goods and services<\/a> are separately provided below)\u00a0<\/span><\/b><\/li>\n<li><b>Inter\/ Intra: <span style=\"font-weight: 400;\">As per section 7 of IGST Act, 2017, if the location of supplier and place of supply is under the same state, then it would be considered as Intrastate supply and CGST and SGST would be applicable however if the location of supplier and place of supply are in different state then it would be an interstate supply and consequently IGST shall be applicable<\/span><\/b><\/li>\n<\/ul>\n<p><strong>For Example:\u00a0<\/strong><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Inter-State_Supply\"><\/span><b>Inter-State Supply<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Mr.X (Registered Supplier of Delhi) Transfer goods to Delhi to Haryana to the Mr.Y (Registered Supplier of Haryana). Here, the Location of Supplier is Delhi and the place of supply is Haryana, hence it is an Interstate Supply and IGST shall be applicable.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Intra_State_Supply\"><\/span><b>Intra State Supply<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">However if Goods were supplied to Delhi then it means the place of supply is also Delhi, Hence it is an intrastate supply and CGST and SGST shall applicable.<\/span><\/p>\n<ul>\n<li><b>Taxable Person: <span style=\"font-weight: 400;\">As per section 24 of the CGST Act, if a person receiving a supply which falls under RCM under the GST category then he shall compulsory required to register himself irrespective of his turnover in the preceding financial year.<\/span><\/b><\/li>\n<\/ul>\n<p><b>For Example<\/b><\/p>\n<p><span style=\"font-weight: 400;\">GTA is giving services by supplying goods by road to XYZ a partnership firm. GTA has not charged GST @12% on its invoice. Now XYZ shall be liable to pay GST under RCM@ 5%, and XYZ shall be required to get compulsory registered.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In this example, if the recipient is an unregistered individual instead of a partnership firm, then such supply is exempted because as per serial number 21A of Notification number 12\/2017, Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person is exempted from GST.<\/span><\/p>\n<ul>\n<li><b>Time of Supply:<\/b><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-904 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/07\/Payment-Date-4-1.png\" alt=\"Time of Supply\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/07\/Payment-Date-4-1.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/07\/Payment-Date-4-1-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/07\/Payment-Date-4-1-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/li>\n<li><b>Invoice: <span style=\"font-weight: 400;\">\u00a0As per section 31(3)(f), In an RCM Supply, if the supplier is not registered, the recipient shall issue self-invoice.<\/span><\/b><\/li>\n<li><b>Records: <span style=\"font-weight: 400;\">\u00a0As per section 35 of the CGST Act, 2017, the person who is liable to pay tax shall maintain all the records of supply attracting the GST.<\/span><\/b><\/li>\n<li><b>Payment: <span style=\"font-weight: 400;\">\u00a0As per Section 49(4) of CGST Act, 017, When GST is payable under RCM, it should be paid by cash i.e., Electronic Cash Ledger. The GST under RCM can\u2019t be paid by utilizing ITC because GST Liability under RCM is not an Output tax and ITC under GST can be utilized only against output Tax.<\/span><\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Also, Recipient can avail the ITC on GST payable under RCM only after making the payment of that tax in the electronic cash ledger.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For Example, Mr. X avails the service of GTA on Jan 19 and liable to pay GST under RCM.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Now, Mr.X shall pay the GST under RCM through only Electronic Cash Ledger on Jan 19.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Mr.X may claim the ITC of such payment on Feb 19.<\/span><\/p>\n<ul>\n<li><b>Others:\u00a0<\/b><\/li>\n<\/ul>\n<ol>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Composite Supply<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">If any person registered under Composition Scheme and receives any supply which covered under RCM, then he shall be liable to pay GST at the rate applicable under RCM i.e., @ 5%. Also, after making the payment, he shall not be eligible to take the credit of such tax payment under RCM.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a02. Journal Entries in RCM<\/span><\/p>\n<p><span style=\"font-weight: 400;\">It can be easily understood through an example.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">XYZ Pvt Ltd is taking arbitral services from ABC<a href=\"https:\/\/aktassociates.com\/blog\/private-limited-company-annual-filing-compliances-procedure\/\" target=\"_blank\" rel=\"noopener noreferrer\"> Pvt Ltd<\/a>. for Rs.1,00,000\/-. Now XYZ Pvt Ltd. Shall enter the following entries:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>S.No.<\/b><\/td>\n<td><b>Particulars<\/b><\/td>\n<td><b>Folio<\/b><\/td>\n<td><b>Head<\/b><\/td>\n<td><b>Amount<\/b><\/td>\n<td><b>Calculation<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Legal Expenses<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Dr<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Expenses<\/span><\/td>\n<td><span style=\"font-weight: 400;\"> \u00a0 \u00a0 \u00a0 1,00,000\u00a0<\/span><\/td>\n<td><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 1,00,000\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">ITC on RCM<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Dr<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Assets<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 5,000\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">100000*5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">To ABC Pvt Ltd.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Cr<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Liability<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 90,000\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1,00,000 &#8211; 1,00,000 * 10% (TDS)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">To TDS Payable U\/s 194J<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Cr<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Liability<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 10,000\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1,00,000 * 10%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">To GST Payable<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Cr.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Liability<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 5,000\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">100000*5%<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"6\"><span style=\"font-weight: 400;\">(Being legal expense has been booked and TDS and GST liability has been charged)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>2<\/b><\/td>\n<td><b>Payment of TDS and GST Liability<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">TDS Payable U\/s 194J<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Dr.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Liability<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 10,000\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">GST Payable<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Dr.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Liability<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 5,000\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">To Bank<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Cr.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Assets<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 15,000\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"6\"><span style=\"font-weight: 400;\">(Being TDS liability has been paid in the 7th of next month and GST has been paid 20th of Next month)<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u00a0<\/b><\/td>\n<td><b>\u00a0<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li><b>Cases on which RCM Applies: <span style=\"font-weight: 400;\">\u00a0Following are the cases on which Recipient is liable to pay tax under RCM:<\/span><\/b><\/li>\n<\/ul>\n<p><b>In the case of Goods<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Sl No.<\/b><\/td>\n<td><b>Description of supply of goods<\/b><\/td>\n<td><b>Supplier of goods<\/b><\/td>\n<td><b>Recipient of goods<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Cashew nuts, not shelled or peeled<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Agriculturist<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Any registered person<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Bidi Wrapper leaves (tendu)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Agriculturist<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Any registered person<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Bidi Wrapper leaves (tendu)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Agriculturist<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Any registered person<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Silk yarn<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Any person who manufactures silk yarn from raw silk or silkworm cocoons for the supply of silk yarn<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Any registered person<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4A<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Raw Cotton<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Agriculturist<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Any registered person<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Supply of Lottery<\/span><\/td>\n<td><span style=\"font-weight: 400;\">State Government, Union Territory or any local authority<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Lottery distributor or selling agent<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Used vehicles, seized and confiscated goods, old and used goods, waste and scrap<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Central \/ State Government, Union territory or a local authority<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Any registered person<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Priority Sector Lending\u00a0Certificate<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Any registered person<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Any registered person<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/aktassociates.com\/business-compliance\/tax-compliance\/gst-return-filling\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1981\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Most-Affordable-GST-Return-Filing.png\" alt=\"GST Return Filing\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Most-Affordable-GST-Return-Filing.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Most-Affordable-GST-Return-Filing-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Most-Affordable-GST-Return-Filing-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n<p><b>In the case of Services (Notification Number:13\/2017)<\/b><\/p>\n<table style=\"height: 6066px;\" width=\"577\">\n<tbody>\n<tr>\n<td><b>Sl. No.<\/b><\/td>\n<td><b>Category of Supply of Services<\/b><\/td>\n<td><b>Supplier of service<\/b><\/td>\n<td><b>Recipient of Service<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Supply of Services by a goods transport agency (GTA)\u00a0who has not paid central tax at the rate of 6%, in respect\u00a0of transportation of goods by road to-<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Goods Transport Agency (GTA)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">(a) Any factory registered under or governed by the Factories Act,\u00a01948(63 of 1948); or<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">(b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">(c) any co-operative society established by or under any law; or<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">(d) any person registered under the Central Goods and Services Tax\u00a0Act or the Integrated Goods and Services Tax Act or the State\u00a0Goods and Services Tax Act or the\u00a0Union Territory Goods and Services Tax Act; or<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">(e) any body corporate established, by or under any law; or<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">(f) any partnership firm whether registered or not under any law including association of persons; or<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">(g) any casual taxable person; located in the taxable territory.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Services supplied by an individual advocate including a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly,\u00a0to any business entity\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">An individual\u00a0advocate including\u00a0a senior\u00a0advocate or firm of advocates.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Any business entity located in the\u00a0taxable territory.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Services supplied by an arbitral tribunal to a business entity<\/span><\/td>\n<td><span style=\"font-weight: 400;\">An arbitral tribunal<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Any business entity located in the taxable territory<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Services provided by way of sponsorship to any body corporate or partnership firm<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Any person<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Any body corporate or partnership firm located in the taxable territory<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Services supplied by the Central Government, State Government, Union territory or local authority to<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Central Government, State Government, Union territory or local authority<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Any business entity located in the taxable territory<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">a business entity excluding, \u2013<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">(1) renting of immovable property, and(2) services specified below-(i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and\u00a0agency services provided to a person other than Central Government, State Government or Union territory or local authority;(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;(iii) transport of goods or passengers.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5A<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Services supplied by the Central Government, State Government, Union territory or a local authority by way of renting of immovable property to a person registered under the Central Goods and Services Tax Act, 2017 (12 of 2017).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Central Government, State Government, Union territory or local authority<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Any person registered under the Central Goods and Services Tax Act, 2017.\u201d<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5B<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Services supplied by any person by way of transfer of development rights or Floor Space Index (FSI) (including additional FSI) for construction of a project by a promoter<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Any person<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Promoter<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5C<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Long term lease of land (30 years or more) by any person against consideration in the form of an upfront amount (called as premium, salami, cost, price, development charges or by any other name) and\/or periodic rent for construction of a project by a promoter<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Any person<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Promoter<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Services supplied by a director of a company or a body corporate to the said company or the body corporate<\/span><\/td>\n<td><span style=\"font-weight: 400;\">A director of a company or a body corporate<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The company or a body corporate located in the taxable territory<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Services supplied by an insurance agent to any person carrying on\u00a0insurance business.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">An insurance agent<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Any person carrying on insurance business, located in the taxable\u00a0territory<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Services supplied by a recovery agent to a banking company or a financial institution or a non-banking financial company<\/span><\/td>\n<td><span style=\"font-weight: 400;\">A recovery agent<\/span><\/td>\n<td><span style=\"font-weight: 400;\">A banking company or a financial situation or a non-banking financial company, located in the taxable territory<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Supply of services by an author, music composer, photographer, artist or the like by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to original literary, dramatic, musical or artistic works to a publisher, music company, producer or the like.\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Author or music composer, photographer, artist, or the like<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Publisher, music company, producer or the like, located in the taxable territory<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Supply of services by the members of Overseeing Committee to Reserve Bank of India<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Members of Overseeing Committee constituted by the Reserve Bank of India<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Reserve Bank of India.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Services supplied by individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm to bank or non-banking financial company (NBFCs).\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">A banking company or a non-banking financial company, located in the taxable territory<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">12<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Services provided by the business facilitator (BF) to a banking company\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0Business facilitator (BF)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0A banking company, located in the taxable territory<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">13<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Services provided by an agent of business correspondent (BC) to a business correspondent (BC).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">An agent of business correspondent (BC)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">A business correspondent, located in the taxable territory<\/span><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"7\"><span style=\"font-weight: 400;\">14<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Security services (services provided by way of supply of security personnel) provided to\u00a0a registered person:<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Any person other than a body corporate<\/span><\/td>\n<td><span style=\"font-weight: 400;\">A registered person,<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">located in the taxable territory<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Provided that nothing contained in this entry shall apply to, \u2013<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">(i) (a) a Department or Establishment of the Central\u00a0Govt. or State Government or Union territory; or<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">(b) local authority; or<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">(c) Governmental agencies;<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">which has taken registration under the Central Goods and Services Tax Act, 2017 only for the purpose of deducting tax under section 51 of the Act and not for making a taxable supply of goods or services; or<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">(ii) a registered person paying tax under section 10 of the said Act.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>What is the Reverse Charge Mechanism (RCM) in GST? GST is an Indirect Tax i.e. Normally Seller collects GST from &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Reverse Charge Mechanism in GST\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/reverse-charge-mechanism-rcm-gst\/#more-869\">Read more<span class=\"screen-reader-text\">Reverse Charge Mechanism in GST<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":890,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Reverse Charge Mechanism (RCM) in GST | AKT Associates<\/title>\n<meta name=\"description\" content=\"What is Reverse Charge Mechanism in GST because once we understand this then we just have to go through the cases where it applies.\" \/>\n<meta name=\"robots\" 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