https://www.taxtmi.com/circulars?id=63408 RCM applies to renting of passenger motor vehicles with fuel included where the supplier is not a body corporate, does not issue an invoice charging the higher GST rate permitting full input tax credit, and the recipient is a body corporate; in such cases the recipient must pay tax under the Reverse Charge Mechanism, and suppliers must not charge tax when service is placed under RCM. The amendment is clarificatory and applies retrospectively to the earlier notified period. en-us Tue, 31 Dec 2019 00:00:00 +0530 Sat, 18 Jan 2020 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63408 RCM applies to renting of passenger motor vehicles with fuel included where the supplier is not a body corporate, does not issue an invoice charging the higher GST rate permitting full input tax credit, and the recipient is a body corporate; in such cases the recipient must pay tax under the Reverse Charge Mechanism, and suppliers must not charge tax when service is placed under RCM. The amendment is clarificatory and applies retrospectively to the earlier notified period. Circulars GST - States Tue, 31 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63408