https://www.taxtmi.com/manuals?id=2018 Reverse Charge Mechanism requires the service recipient to pay GST when statute so provides; for specified services RCM applies under IGST for inter state supplies and under CGST for intra state supplies. The decisive factor is the statutory place of supply: if the place of supply is in a different state than the recipient's registration, the recipient must pay IGST under RCM; if the recipient is deemed to be the supplier and the place of supply coincides with the recipient's state, CGST and SGST/UTGST would apply. en-us Fri, 03 Mar 2023 18:47:00 +0530 Wed, 17 May 2023 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2018 Reverse Charge Mechanism requires the service recipient to pay GST when statute so provides; for specified services RCM applies under IGST for inter state supplies and under CGST for intra state supplies. The decisive factor is the statutory place of supply: if the place of supply is in a different state than the recipient's registration, the recipient must pay IGST under RCM; if the recipient is deemed to be the supplier and the place of supply coincides with the recipient's state, CGST and SGST/UTGST would apply. Manuals GST Fri, 03 Mar 2023 18:47:00 +0530 https://www.taxtmi.com/manuals?id=2018