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of <h1>GST Reverse Charge Mechanism: Recipient Pays Tax, Mandatory Registration, Self-Invoicing, and Input Credit Rules Explained</h1> Under the Goods and Services Tax (GST) regime, the Reverse Charge Mechanism (RCM) shifts the liability to pay tax from the supplier to the recipient for specified supplies. This mechanism targets unorganized sectors, exempts certain suppliers, and taxes imports of services. Recipients liable under RCM must compulsorily register for GST regardless of turnover thresholds, except those exempt under specific provisions. Tax under RCM must be paid from the electronic cash ledger, and input tax credit is available only if goods or services are received and used for business. The time of supply under RCM differs, with specific provisions governing goods and services. Registered persons must maintain detailed records and report RCM supplies separately in returns. GST on advance payments under RCM is also payable by the recipient. When purchasing from unregistered suppliers under RCM, recipients must self-invoice to comply with tax requirements.
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