Reverse Charge Mechanism: recipient liable for GST in notified situations, with mandatory registration and e commerce operator rules. Reverse Charge Mechanism (RCM) places liability to pay tax on the recipient of supply rather than the supplier; Government notifications identify categories of goods and services subject to RCM and may specify classes of registered recipients who must pay RCM on supplies from unregistered suppliers. Persons required to pay tax under RCM must obtain registration without threshold, and e commerce operators can be made liable by notification to discharge tax responsibilities for specified services; the manual provides practical examples and summarises judicial guidance on RCM application.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reverse Charge Mechanism: recipient liable for GST in notified situations, with mandatory registration and e commerce operator rules.
Reverse Charge Mechanism (RCM) places liability to pay tax on the recipient of supply rather than the supplier; Government notifications identify categories of goods and services subject to RCM and may specify classes of registered recipients who must pay RCM on supplies from unregistered suppliers. Persons required to pay tax under RCM must obtain registration without threshold, and e commerce operators can be made liable by notification to discharge tax responsibilities for specified services; the manual provides practical examples and summarises judicial guidance on RCM application.
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