TaxTMI 
TaxTMI 
Dear Sir,
what will be effect if we are going to conclude the liability under RCM for the month of June 2017, in the Month of July 2017 ?
if paid in July 2017 , may be GST Rate applicable.
Arjun Sachdeva
Cell NO. 9251400801
Service Tax Liability for June 2017
29 Jun 2017 
1 Reply 
1634 Views Asked by
Reverse Charge Mechanism: GST rate applies when RCM liability is discharged in a later tax period than accrued.
Liability under the Reverse Charge Mechanism arising in one tax period but discharged in a subsequent period is subject to the GST rate applicable at the time of payment; where an RCM liability attributable to an earlier month is paid in a later month, the GST rate prevailing in the month of payment governs. (AI Summary)
Liability under the Reverse Charge Mechanism arising in one tax period but discharged in a subsequent period is subject to the GST rate applicable at the time of payment; where an RCM liability attributable to an earlier month is paid in a later month, the GST rate prevailing in the month of payment governs. (AI Summary)