Reverse Charge Mechanism under GST

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Description
Including
• Registration under RCM
• Time of Supply of Goods or Services
• Place of Supply of Goods or Services
• Tax Invoice
• Input Tax Credit
• Reporting of RCM Supply in GST Returns
• Default in Compliance of GST Provisions for RCM
• Notified Goods and Services under RCM
• Relevant definition for RCM under GST
• Notifications and Circulars
• Judgments and Advance Ruling
GST under Reverse Charge Mechanism (RCM) has been introduced from 01.07.2017 whereby the recipient of goods or services has been
made liable to pay GST instead of supplier of goods or services. Reverse Charge Mechanism has undergone several changes since its introduction. This book is published to provide detailed understanding on concept and procedure relating to Reverse Charge under GST in an easy and understandable language with examples and case laws. I am sure that tax professionals, businessmen and other stakeholders will find this book very useful to do tax compliance under GST in an efficient and effective manner.
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Contents
Part I
Chapter 01 : RCM under GST: Past to Present
Chapter 02 : Registration under RCM
Chapter 03 : Input Service Distributor and RCM
Chapter 04 : Time of Supply of Goods or Services under RCM
Chapter 05 : Place of Supply of Goods or Services under RCM
Chapter 06 : Tax Invoice for RCM
Chapter 07 : Input Tax Credit under RCM
Chapter 08 : Reporting of RCM Supply in GST Returns
Chapter 09 : 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
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Author Details
CA. Satbir Singh is Chartered Accountant by profession having 12 Plus years of experience in Direct Tax and Indirect Tax related matters. He is the owner of "CA Satbir Singh" YouTube Channel having 121000 Plus subscribers and runs website in the name of www.Taxheal.com. He has posted numerous videos and Articles on GST and taxation related issues on his Youtube Channel and website.