CGST/SGST IS PAYBLE ONLY ON REVERSE CHARGE BASIS

[SHAHID HASHMI]

WHETHER CGST/SGST IS ONLY PAYABLE ON REVERSE CHARGE BASIS BY THE RECIPIENT OF ALL THE SUCH SERVICES AS SPECIFIED VIDE NOTIFICATION NO.13/2017- CENTRAL TAX(RATE)UNDER SECTION 9 OF THE CGST ACT OR IGST WILL ALSO BE PAYABLE UNDER REVERSE CHARGE BY THE RECIPIENT.

[Vamsi Krishna]

IGST is also applicable in case of RCM.

If you avail GTA services from other state and the Reg office of the GTA is also there in the other state, you are liable to discharge IGST under RCM and claim as input.

[KIRTIKUMAR PUROHIT]

IGST is also applicable on Inter state Supply in Revers Charge. Suppose register person of Gujarat send input for Job work to other state Register Register Person in that case Job worker will charged IGST in his Tax Invoice for Job charges.

AI Summary

Reverse charge mechanism: recipient must discharge IGST on interstate taxable services and may claim input tax credit. The Reverse Charge Mechanism requires the recipient to pay CGST/SGST where notified; for interstate supplies the recipient must discharge IGST under reverse charge. Examples include goods transport agency services and cross state job work, where the recipient pays IGST as reverse charge and may claim it as input tax credit subject to usual credit conditions.