GST Reverse Charge Mechanism :Updated Free Study Material

By | June 10, 2018
(Last Updated On: July 9, 2018)

GST Reverse Charge Mechanism : Free Study Material

  1. GST RCM : Reverse Charge Mechanism : Analysis
  2. Is GST reverse Charge applicable if legal service received by supplier of exempt goods ?
  3. Place of Supply for freight paid on RCM basis
  4. Extend Time of supply of goods and services under RCM : ICAI suggestion
  5. When to avail Credit of GST paid on RCM : Confusion by Govt Tweeter account
  6. Do not deny GST ITC if paid on RCM basis ; not disclosed by Supplier : ICAI Suggestions
  7. Services received under RCM within state ; Pay CGST + SGST
  8. Invoice in case of Reverse Charge Mechanism (RCM) under GST
  9. GST Reverse Charge Mechanism : Anlaysis
  10. Pay Tax in cash under reverse charge in GST because GST
  11. Delete reverse charge mechanism u/s 9(4) : GST panel recommendation

Reverse Charge Notifications under IGST Act

Reverse Charge u/s 5(3) of IGST Act

Reverse Charge under section 5(3) of IGST Act on Goods

  1. Notification No.4/2017-Integrated Tax (Rate) Dated 28th June, 2017 Reverse charge on certain specified supplies of goods under section 5 (3) of IGST Act 2017 
  2. Notification No 37/2017 Integrated Tax (Rate) Dated 13th October, 2017  Seeks to amend notification No. 4/2017-Integrated Tax (Rate)  : Govt Supply : GST on RCM
  3. Notification No 45/2017 Integrated Tax (Rate) Dated 14th November, 2017 seeks to amend notification no. 4/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton vide
  4. Notification No 12/2018 Integrated Tax (Rate) New Delhi, the May 28th 2018 Seeks to amend notification No. 04/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM)

Reverse Charge under section 5(3) of IGST Act  on Services

  1. Notification No. 10/2017-Integrated Tax (Rate) Dated 28th June, 2017 notify the categories of services on which integrated tax will be payable under reverse charge mechanism under IGST Act 
  2. Notification No 22/2017 Integrated Tax (Rate) Dtd 22nd Aug 2017  to amend notification No. 10/2017-IT(R) to amend RCM provisions for GTA and to insert explanation for LLP.
  3. Notification No 34/2017 Integrated Tax (Rate) Dated 13th Oct 2017: services provided by Overseeing Committee members to RBI under RCM.
  4. Notification No 3/2018 Integrated Tax (Rate) Dated 25th January, 2018  Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM)

Reverse Charge u/s 5(4) of IGST Act

 Notification No. 32/2017- Integrated Tax (Rate), dated the 13th October, 2017, Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 31.03.2018.

Notification No. 11/2018-Integrated Tax (Rate), dated the 23rd March, 2018 : Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.06.2018.

Notification No 13/2018  Integrated Tax (Rate) Dated 29th June, 2018 Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2018.

Reverse Charge Notifications under CGST Act

Reverse Charge u/s 9(3) of CGST Act

Reverse Charge under section 9(3) of CGST Act  on Goods

  1. Notification No.4/2017-Central Tax (Rate) Dated  28th June, 2017 Persons liable for reverse Charge on goods u/s 9(3) CGST Act 2017 
  2.  Notification No 36/2017 Central Tax (Rate) Dated 13th October, 2017 Govt Supply , GST on RCM
  3. Notification No 43/2017 Central Tax (Rate) Dated 14th November, 2017 seeks to amend notification no. 4/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.
  4. Notification No 11/2018 Central Tax (Rate) Dated May 28th 2018 notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM)

Reverse Charge under section 9(3) of CGST Act  on Services

  1. Notification No. 13/2017-Central Tax (Rate) Dated 28th June, 2017 Persons liable for reverse Charge on Services u/s 9(3) of CGST Act 
  2. Notification No 22/2017 Central Tax (Rate) Dtd 22nd Aug 2017 : Amend RCM provisions for GTA ; insert explanation for LLP
  3. CORRIGENDUM GSR  1199(E), DATED 25-9-2017  : Advocate Services Govt Clarification
  4. Notification No 33/2017 Central Tax (Rate) Dated 13th October, 2017   Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM
  5. Notification No 3/2018 Central Tax (Rate) Dated 25thJanuary, 2018  Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).

Reverse Charge u/s 5(3) of CGST Act : Registration Exemption

  1. Notification No. 5/2017 – Central Tax dated 19th June, 2017 Persons making supply Liable for Reverse Charge u/s 9(3) CGST Act 2017 Exempt from Registration

 

Reverse Charge u/s 9(4) of CGST Act

  1. Notification No.8/2017-Central Tax (Rate) Dated  28th June, 2017 CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) of CGST Act 2017 
  2. Notification No 38/2017 Central Tax (Rate) Dated 13th October, 2017 exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2018
  3. Notification No 10/2018  Central Tax (Rate) Dated 23rd March, 2018 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018
  4. Notification No 12/2018 Central Tax (Rate)  Dated 29th June, 2018 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018.
  1. Notification No.9/2017-Central Tax (Rate) Dated  28th June, 2017 Exempting supplies to a TDS deductor by a supplier, who is not registered
  2. Notification No.10/2017-Central Tax (Rate) Dated  28th June, 2017 CGST exemption for dealers operating under Margin Scheme

Reverse Charge Notifications under UTGST Act

Reverse Charge u/s 7(3) of UGST Act

Reverse Charge under section 7(3) of UGST Act on goods

  1. Notification No. 4/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 Reverse charge on certain specified supplies of goods under section 7 (3) of UTGST Act 2017
  2. Notification No. 36/2017-Union Territory Tax (Rate) Dated the 13th Oct 2017  Govt Supply : GST on RCM
  3. Notification No. 43/2017-Union Territory Tax (Rate) Dated the 14th Nov 2017 reverse charge on raw cotton.
  4. Notification No 11/2018- Union Territory Tax (Rate) Dated May 28th 2018 to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM)

Reverse Charge under section 7(3) of UGST Act on Services

  1. Notification No. 13/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 Categories of services on which union territory tax will be payable under reverse charge mechanism under UTGST Act 2017
  2. Notification No 22/2017 Union Territory Tax (Rate) Dtd 22nd Aug 2017 Seeks to amend notification No. 13/2017-UTT(R) to amend RCM provisions for GTA and to insert explanation for LLP.
  3. CORRIGENDUM GSR 1201(E), DATED 25-9-2017,  All legal services by Advocates
  4. Notification No. 33/2017Union Territory Tax (Rate), dated 13-10-2017,Services provided by Overseeing Committee members to RBI under RCM
  5. Notification No 3/2018 Union Territory Tax (Rate) Dated 25th Jan 2018  : renting of immovable property by Govt to Registered Person : GST on RCM basis

Reverse Charge u/s 7(4) of UGST Act

Notification No. 8/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 UTGST exemption from reverse charge upto Rs.5000 per day under section 8 (1) of UTGST Act 

Notification No 38/2017 Union Territory Tax (Rate) Dated 13th Oct 2017 : exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 31.03.2018

 Notification No 10/2018 Union Territory Tax (Rate) Dated 23rd March, 2018 Seeks to exempt payment of tax under section 7(4) of the UTGST Act, 2017 till 30.06.2018

Notification No 12/2018 Union Territory Tax (Rate) Dated 29th June, 2018 Seeks to exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 30.09.2018.

Notification No. 9/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1) of UTGST Act 2017

.Notification No. 10/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 UTGST exemption for dealers operating under Margin Scheme notified under section 8 (1) of UTGST Act 2017

Reverse Charge Notifications under Compensation Cess Act

  1.  Notification No 04/2017 Compensation Cess (Rate)  Dated 20th July, 2017 No GST compensation cess under reverse charge on intra state supplies of second hand goods

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