https://www.taxtmi.com/article/detailed?id=7505 Reverse charge under GST makes the recipient liable to pay CGST/SGST or IGST for specified notified supplies and for taxable procurements from unregistered suppliers exceeding the statutory per-day threshold; the recipient must account for tax in returns, cannot discharge RCM liabilities under the composition scheme, and must follow prescribed time-of-supply rules with fallback to book entries, while notified categories of goods and services and practical compliance issues (territorial registration, reimbursements, invoicing and input credit conditions) define operational scope. en-us Fri, 14 Jul 2017 06:41:33 +0530 Fri, 14 Jul 2017 06:41:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7505 Reverse charge under GST makes the recipient liable to pay CGST/SGST or IGST for specified notified supplies and for taxable procurements from unregistered suppliers exceeding the statutory per-day threshold; the recipient must account for tax in returns, cannot discharge RCM liabilities under the composition scheme, and must follow prescribed time-of-supply rules with fallback to book entries, while notified categories of goods and services and practical compliance issues (territorial registration, reimbursements, invoicing and input credit conditions) define operational scope. Articles Goods and Services Tax - GST Fri, 14 Jul 2017 06:41:33 +0530 https://www.taxtmi.com/article/detailed?id=7505