04 November 2017
RCM is applicable under 3 categories
A. Supply from an Unregistered dealer to a Registered dealer
(as per 22nd GST Council RCM for above category is deferred till 31.3.2018)
04 November 2017
B. Services through an e-commerce operator
If an e-commerce operator supplies services then reverse charge will be applicable to the e-commerce operator. He will be liable to pay GST.
04 November 2017
C. Supply of certain goods and services specified by CBEC
CBEC has issued a list of goodsand a list of services on which reverse charge is applicable.
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