https://www.taxtmi.com/manuals?id=7959 The Reverse Charge Mechanism places GST liability on the recipient for notified supplies and for taxable supplies from unregistered suppliers; recipients must register regardless of turnover thresholds. Reverse charge tax is paid from the electronic cash ledger and may be claimed as input tax credit by the recipient if eligible. Time of supply rules differ (earliest of receipt, payment, or prescribed post invoice days for goods and services), and compliance includes specific invoicing, record keeping, invoice level reporting, and recipient issuance deadlines. The handbook lists notified goods and services subject to reverse charge. en-us Wed, 06 Aug 2025 16:29:00 +0530 Mon, 11 Aug 2025 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7959 The Reverse Charge Mechanism places GST liability on the recipient for notified supplies and for taxable supplies from unregistered suppliers; recipients must register regardless of turnover thresholds. Reverse charge tax is paid from the electronic cash ledger and may be claimed as input tax credit by the recipient if eligible. Time of supply rules differ (earliest of receipt, payment, or prescribed post invoice days for goods and services), and compliance includes specific invoicing, record keeping, invoice level reporting, and recipient issuance deadlines. The handbook lists notified goods and services subject to reverse charge. Manuals GST Wed, 06 Aug 2025 16:29:00 +0530 https://www.taxtmi.com/manuals?id=7959