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service receiver liabilities under reverse charge mechanism in gst

01 July 2017

plz tell what is service receiver liabilities under reverse charge mechanism in GST on various services like RENT a car, supply of man power, transportation of goods by road, advocate fees etc

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12 Replies

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 01 July 2017

Registered person receiving services from unregistered dealer he ll be pay Tax under RCM ....
If you have received any services from unregistered person you can paid tax for under RCM.

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Pawan Bhalia (30 Points)
Replied 01 July 2017

if service received from registered dealer then RCM is applicable or not

CA Saloni (Manager-Accounts & GST Consultant) (5124 Points)
Replied 01 July 2017

Dear Pawan,

There are some notified services on which service receiver has to pay the GST.

Other than this if the regd person purchase anything from URD he has to pay GST.

In case of reverse charge, you have to raise an invoice and pay GST on that basis and you can take ITC of the same.

CA Saloni (Manager-Accounts & GST Consultant) (5124 Points)
Replied 01 July 2017

If notified services are received from regd dealer even then the liability is on receiver.

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RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 01 July 2017

Originally posted by : Pawan Bhalia
	if service received from registered dealer then RCM is applicable or not

NO... RCM NOT APPLICABLE.

BCOZ, HE GIVE YOU TAXABLE INVOICE. SO YOU CAN TAKE ITC......

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CA Saloni (Manager-Accounts & GST Consultant) (5124 Points)
Replied 01 July 2017

Originally posted by : RAJA P M
	Originally posted by : Pawan Bhalia if service received from registered dealer then RCM is applicable or not NO... RCM NOT APPLICABLE. BCOZ, HE GIVE YOU TAXABLE INVOICE. SO YOU CAN TAKE ITC......

Sir, in case of services notified under reverse charge, the receiver has to pay as per RCM, irrespective of registration of provider.

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 01 July 2017

@ Madam Saloni.,

If you are a registered person. You have a bank account and bank is deducted any charges and with Service tax from you.

Then,

You ll be take Input or Not...?

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 01 July 2017

*Service Tax means GST on Service Provide....!

Pawan Bhalia (30 Points)
Replied 02 July 2017

Sir, BSNL take more than 150 sites on rent from various landlords at different rates. like 4000 pm, 5000 pm , whatsoever. some landlords are regd & some are not registered. & they are not raised any invoices.
plz tell what liability over BSNL in GST act

Rajkk (none) (81 Points)
Replied 05 July 2017

now the limit of rcm is 5000/- per day. if i avail service of gta, say he charges me 30000/-,now gst @ 5% is 1500

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Rajkk (none) (81 Points)
Replied 05 July 2017

this 1500 is below the daily threshold of 5000,now will i be liable to pay such amount under rcm or i can claim input of such amount without paying any tax