https://www.taxtmi.com/manuals?id=7822 Reverse Charge Mechanism (RCM) places liability to pay tax on the recipient of supply rather than the supplier; Government notifications identify categories of goods and services subject to RCM and may specify classes of registered recipients who must pay RCM on supplies from unregistered suppliers. Persons required to pay tax under RCM must obtain registration without threshold, and e commerce operators can be made liable by notification to discharge tax responsibilities for specified services; the manual provides practical examples and summarises judicial guidance on RCM application. en-us Mon, 17 Mar 2025 14:11:00 +0530 Wed, 19 Mar 2025 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7822 Reverse Charge Mechanism (RCM) places liability to pay tax on the recipient of supply rather than the supplier; Government notifications identify categories of goods and services subject to RCM and may specify classes of registered recipients who must pay RCM on supplies from unregistered suppliers. Persons required to pay tax under RCM must obtain registration without threshold, and e commerce operators can be made liable by notification to discharge tax responsibilities for specified services; the manual provides practical examples and summarises judicial guidance on RCM application. Manuals GST Mon, 17 Mar 2025 14:11:00 +0530 https://www.taxtmi.com/manuals?id=7822