Description
About Reverse Charge Mechanism under GST
Reverse Charge Mechanism under GST is a detailed and structured guide to understanding the concept, application, and compliance of RCM under India’s Goods and Services Tax. Divided into two parts, the book explores the evolution of RCM, registration requirements, invoicing, input tax credit eligibility, and reporting norms. It includes dedicated chapters on notified goods and services, GST returns, and common defaults in compliance.
The second part strengthens conceptual clarity through relevant definitions, key notifications, circulars, judicial decisions, and advance rulings. It also offers FAQs and multiple-choice questions to aid learning and revision. A must-read for tax practitioners, finance professionals, students, and business owners seeking clarity on GST reverse charge provisions.
| Part I
Chapter 1 RCM under GST: Past to Present Chapter 2 Registration under RCM Chapter 3 Input Service Distributor and RCM Chapter 4 Time of Supply of Goods or Services under RCM Chapter 5 Place of Supply of Goods or Services under RCM Chapter 6 Tax Invoice for RCM Chapter 7 Input Tax Credit under RCM Chapter 8 Reporting of RCM Supply in GST Returns Chapter 9 Default in Compliance of GST Provisions for RCM Chapter 10 Notified Goods under RCM Chapter 11 Notified Services under RCM Chapter 12 Questions and Answers Chapter 13 Multiple Choice Questions
Part II Chapter 14 Relevant definition for RCM under GST Chapter 15 Notifications and Circulars Chapter 16 Judgments and Advance Ruling for RCM under GST Chapter 17 Refund of Wrongly paid RCM under GST |
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