Bharat Reverse Charge Mechanism under GST By CA Satbir Singh

Bharat Reverse Charge Mechanism under GST By CA Satbir Singh

GST under Reverse Charge Mechanism (RCM) has been introduced from 01.07.201.7 whereby the recipient of goods or services has been made liable to pay GST instead of supplier or services Reverse Charge Mechanism have undergone several changes since its introduction.

This book is published to provide detailed understanding on concept and procedure relating to .Reverse Charge under GST in an. easy an understandable language with .examples and case laws.

Incorporating

• Concept of RCM and Registration requirements
• Notified Goods and Services under RCM with commentary and rates
• Relevant GST Council Meeting agenda and decisions on RCM
• Time of Supply and Place of Supply for RCM
• Input Tax Credit on RCM
• Penalties for default in compliance of RCM
• Reporting of RCM in GST returns
• Frequently asked questions on RCM
• Relevant Notifications and Circulars on RCM
• Landmark Judgement and Advance Rulings on RCM

Contents

Part I

Chapter 1       RCM under GST: Past to Present

Chapter 2       Registration under RCM

Chapter 3       Time of Supply of Goods or Services under RCM

Chapter 4       Place of Supply of Goods or Services under RCM

Chapter 5       Tax Invoice for RCM

Chapter 6       Input Tax Credit under RCM

Chapter 7       Reporting of RCM Supply in GST Returns

Chapter 8       Default in Compliance of GST Provisions for RCM

Chapter 9       Notified Goods under RCM

Chapter 10     Notified Services under RCM

Chapter 11     Questions and Answers

Chapter 12     Multiple Choice Questions

Part II

Chapter 13     Relevant definition for RCM under GST

Chapter 14     Notifications and Circulars

Chapter 15     Judgments and Advance Ruling for  RCM under GST

About the Author

Satbir Singh is Chartered Accountant by Profession having 12 Plus years of experience in Direct Tax and Indirect Tax related matters. He is the owner of CA Satbir Singh” Y ouTube Channel having 97000 Plus subscribers and runs website in the name of www. Taxheal.com. He has posted numerous videos and Articles on GST and taxation related issues on his Youtube Channel and website