Comprehensive Guide to Reverse Charge under GST

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Description
1. Detailed analysis of each entry covered under reverse charge
2. View backed by Judicial Pronouncements
3. FAQs at the end of each chapter
4. summary in the form of flow charts
5. Amendments covered till 31st March 2024
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 Table of Contents
1. Reverse Charge under GST – An Introduction    
2. Time of Supply for Services under Reverse Charge    
3. List of Goods and Services under RCM in GST    
4. Goods Transport Agency Services    
5. Legal Services by an Advocate    
6. Arbitral Tribunal Services    
7. Sponsorship Services    
8. Government Services    
9. Renting of Immovable Property by the Government    
10. Transfer of Development Rights or Floor Space Index
11. Long-Term Lease of Land    
12. Director Services    
13. Supply of Security Personnel    
14. Renting of Motor Vehicle    
15. GST on Import of Services    
16. Transportation of Goods by Vessel – Ocean Freight
17. Renting of Residential Dwelling Services    
18. Insurance Agent Services    
19. Recovery Agent Services    
20. Transfer or Permitting Use of Copyright    
21. Services of an Author    
22. Overseeing Committee Services    
23. Direct Selling Agent Services    
24. Business Facilitator Services    
25. Business Correspondent Agent Services    
26. Lending of Securities    
27. Reverse Charge on Goods    
28. Procurement from Unregistered Suppliers    
29. Compulsory Registration – Whom does it Impact?    
30. Input Tax Credit    
31. Procedural Aspects of Reverse Charge
32. Bibliography
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Author Details
CA. Dhruv Dedhia, ACA, M.com,LLB
CA. Vinay Kumar J, ACA