Transcription of REVERSE CHARGE MECHANISM - EICMA
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REVERSE CHARGE MECHANISM - EICMA
REVERSE CHARGE MECHANISM ---------------------------------------- ---------------------------------------- --------------- Page 1 REVERSE CHARGE MECHANISM (RCM) Generally, the supplier of goods or services is liable to pay GST. However, in specified cases like imports and other notified supplies, the liability may be cast on the recipient under the REVERSE CHARGE MECHANISM . REVERSE CHARGE means the liability to pay tax is on the recipient of supply of goods or services instead of the supplier of such goods or services in respect of notified categories of supply. There are two type of REVERSE CHARGE scenarios provided in law.
reverse charge mechanism ----- page 1 11.08.2017
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