https://www.taxtmi.com/article/detailed?id=16535 Reverse charge mechanism under GST operates as a recipient-based tax payment and compliance framework governed principally by section 9(3) and section 9(4) of the CGST Act, 2017 and section 5(3) of the IGST Act, 2017. Applicability is notification-driven and requires accurate classification, timely discharge of liability, documentation discipline, and continuous monitoring. Major categories discussed include GTA services, legal services, director services, insurance agent services, sponsorship services, specified Government and local authority services, and import of services. ITC becomes available only after tax is paid in cash and is increasingly linked to reconciliations and system-driven validations. en-us Sat, 30 May 2026 08:32:14 +0530 Sat, 30 May 2026 08:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16535 Reverse charge mechanism under GST operates as a recipient-based tax payment and compliance framework governed principally by section 9(3) and section 9(4) of the CGST Act, 2017 and section 5(3) of the IGST Act, 2017. Applicability is notification-driven and requires accurate classification, timely discharge of liability, documentation discipline, and continuous monitoring. Major categories discussed include GTA services, legal services, director services, insurance agent services, sponsorship services, specified Government and local authority services, and import of services. ITC becomes available only after tax is paid in cash and is increasingly linked to reconciliations and system-driven validations. Articles Goods and Services Tax - GST Sat, 30 May 2026 08:32:14 +0530 https://www.taxtmi.com/article/detailed?id=16535