https://www.taxtmi.com/article/detailed?id=7677 Reverse charge shifts GST liability to the recipient for notified supplies and for supplies from unregistered persons to registered recipients. Time of supply under RCM for services is the earlier of payment (or bank debit) or the day after sixty days from invoice; for goods it is receipt, payment (or bank debit), or the day after thirty days from invoice. A deferment notification exempts specified supplies from RCM for its deferment period, so a recipient must check whether the time of supply falls on or before the notification cut off to determine RCM liability. en-us Tue, 24 Oct 2017 09:45:10 +0530 Tue, 24 Oct 2017 09:45:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7677 Reverse charge shifts GST liability to the recipient for notified supplies and for supplies from unregistered persons to registered recipients. Time of supply under RCM for services is the earlier of payment (or bank debit) or the day after sixty days from invoice; for goods it is receipt, payment (or bank debit), or the day after thirty days from invoice. A deferment notification exempts specified supplies from RCM for its deferment period, so a recipient must check whether the time of supply falls on or before the notification cut off to determine RCM liability. Articles Goods and Services Tax - GST Tue, 24 Oct 2017 09:45:10 +0530 https://www.taxtmi.com/article/detailed?id=7677