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of <h1>Understanding Reverse Charge Mechanism in GST for Cross-Border Transactions: Key Sections of IGST and CGST Acts 2017 Explained</h1> The Reverse Charge Mechanism (RCM) in GST for cross-border transactions involves determining whether Integrated GST (IGST) or Central GST and State GST/Union Territory GST (CGST/SGST) is payable. For inter-state transactions, RCM applies under sections 5(3), 5(4), and 5(5) of the IGST Act 2017, while for intra-state transactions, it applies under sections 9(3), 9(4), and 9(5) of the CGST Act 2017. When the recipient of services is in a different state from the supplier, IGST is typically payable. However, if the recipient is deemed the supplier, CGST and SGST may apply if both are in the same state.
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