Reverse Charge Mechanism under GST

Reverse Charge Mechanism under GST by CA. Satbir Singh is a comprehensive guide that delves into the intricacies of the Reverse Charge Mechanism (RCM) under India's Goods and Services Tax (GST) regime. This edition provides a detailed analysis of RCM provisions, offering clarity on compliance requirements for professionals and businesses.

Key Features:

• The book covers all aspects of RCM, including registration requirements, time and place of supply of Goods or Services, tax invoice provisions, input tax credit, and reporting of RCM Supply in GST returns.
• It offers an in-depth examination of notified goods and services under RCM, along with relevant definitions, notifications, circulars, and judgments.
• The author provides practical insights into compliance procedures, penalties for defaults, and frequently asked questions to aid understanding.
• The book includes discussions on landmark judgments and advance rulings related to RCM, enhancing its practical utility.

This book is an essential resource for Chartered Accountants, tax professionals, and businesses seeking to navigate the complexities of RCM under GST.

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