https://www.taxtmi.com/circulars?id=63829 RCM applies to renting of passenger motor vehicles (with fuel included) supplied to a body corporate only when the supplier is not a body corporate, does not issue an invoice charging the higher GST rate that permits full input tax credit, and thus the body corporate recipient is liable to pay GST under reverse charge; suppliers charging the higher rate remain outside RCM. The circular is clarificatory and applied retrospectively for the specified transitional period. en-us Tue, 21 Apr 2020 00:00:00 +0530 Wed, 29 Apr 2020 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63829 RCM applies to renting of passenger motor vehicles (with fuel included) supplied to a body corporate only when the supplier is not a body corporate, does not issue an invoice charging the higher GST rate that permits full input tax credit, and thus the body corporate recipient is liable to pay GST under reverse charge; suppliers charging the higher rate remain outside RCM. The circular is clarificatory and applied retrospectively for the specified transitional period. Circulars GST - States Tue, 21 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63829