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PRESENTATION
Study of Reverse Charge
Mechanism under GST
Regime
APPLICABILITY
Supplyfrom an Unregistered dealer to a
registered dealer
Services through an E-Commerce Operator
Supply of certain goods and services
specified by CBEC
(Central Board of Excise and Customs)
Time of Supply Under
GST
In Case of In Case of
Goods Services
Forward Charge Reverse Charge
2. Registration Registration is required once a All the people required to pay tax
under RCM have to register
supplier meets the threshold
themselves for GST irrespective of
limit. threshold.
6th August, 2018 – RCM deferred to 30th September, 2019 (in case of
supplies made by unregistered person to registered persons0
ITC cannot be used to pay output tax, which means that payment
mode is only through cash under RCM.
CASE STUDY : SWEDEN