Reverse charge mechanism - Compliance

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....thirty days from the date of receipt of the said supply of goods or services, or both. [Rule 47A] * Maintenance of accounts by registered persons: Every registered person is required to keep and maintain records of all supplies attracting payment of tax on reverse charge. * Invoice level information in respect of all supplies attracting reverse charge, rate wise, are to be furnished separately....

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....vices made through ECOs in Table 8 of GSTR-1 and Table 3.1 (c) of GSTR-3B, for the time being. Important Notification & Circulars * Clarification on time limit for the availment of ITC under section 16(4), specifically in relation to RCM supplies received from unregistered persons [Circular No. 211/5/2024-GST dated 26.06.2024 ] * Accordingly, it is clarified that in cases of supplies receive....