NOTIFICATIONS

S.No. Notification No. Subject
1. Notification No. 13/2017-Central Tax, dt. 28.06.2017 To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act
2. Notification No. 04/2017-Central Tax, dt. 28.06.2017 Reverse charge on certain specified supplies of goods under section 9 (3)

COMMUNITY INSIGHTS

Topic

Publish Date

Reverse Charge Mechanism - Everything You Need to Know

The person who supplies the goods or services or both i.e., the supplier, is generally required to pay tax to the Government. This is called payment of tax under forward charge mechanism. However, under the GST law there is a concept of Reverse Charge also, where the recipient is required to pay tax to the government instead of supplier. In this article we are about to discuss the concept of RCM in detail, the time of supply..................... Read More

 03.01.2025

ADVANCE RULING

Authority Particulars Crux Details
Gujarat

The Surat Textile Market Cooperative Shop & Warehouse Society Limited

GST under Reverse Charge Mechanism in terms of section 9(3) of the CGST Act for lease renewal amount payable to SMC. 2023(11)LCX0086(AAR)