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Reverse Charge Mechanism in GST- Cross Border Transaction

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....GST Act 2017, like GTA Services, Advocate Services, Author, Director etc. * in case of Inter- State transaction- RCM applies u/s 5(3), 5(4) and 5(5) of IGST Act 2017 * in case of Intra- State transaction- RCM applies u/s 9(3), 9(4) and 9(5) CGST Act 2017 * Important point to be consider while applying concept of RCM, when supply of services and recipient of services are in different state. w....

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