Become a Govt. Certified GST Practitioner. Batch begins 18th Nov. Register Now!

Reverse charge mechanism under gst

TEJESWARA REDDY S (ARTICLE STUDENT) (41 Points)

12 July 2017

Hi All,

Can anyone tell me the reverse charge mechanism applicability under GST for non resident services to any entity in india ?

Reply
Follow
Share

4 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (176824 Points)
Replied 12 July 2017

Reverse charge over rental of commercial property shall be applicable under GST when the service provider is unregistered under GST...... while service receiver is registered trader.....

Upgrade to CAclubindia Pro. Subscribe Now!

TEJESWARA REDDY S (ARTICLE STUDENT) (41 Points)
Replied 12 July 2017

Dear sir,

Upto Jun-2017,provisions of Reverse Charge are available in Service Tax for the services like -

Insurance agent
Services of a director to a company
Manpower supply
Goods Transport Agencies
Non-resident service providers
Any service involving aggregators

and there is no reverse charge mechanisms in supply of goods.

i want to know the provisions of Reverse Charge under GST .

Under GST ,Is reverse charge mechanism applies non resident service providers ????

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (176824 Points)
Replied 12 July 2017

Refer: https://tax guru.in/goods-and-service-tax/import-services-gst.H T M L

htdocs-cbec/gst/list-of-services-under-reverse-charge-2.pdf Sr. No. 1

& htdocs-cbec/gst/Notification-for-reverse-charge-CGST.pdf

Nimish (B.com) (53 Points)
Replied 12 July 2017

As per notification 08/2017 Central Tax, a registered person in exempt from payment of tax under reverse charge sec 9 (4) if the aggregate value of Receipt of goods or services from all such unregistered person does not exceed Rs. 5000 per day. so if a registered person Receipt of goods or services two unregistered person i.e., for electrical works for Rs.4000 and for computer related works for Rs.2000 then is reverse charge applicable