Article contains provisions related to Statutory Provision of Reverse Charge Mechanism (RCM) under GST, GST Registration under RCM, Invoicing Rules under RCM, Input Tax Credit under RCM, Liability arises to pay GST under RCM, Time of supply for goods under Reverse Charge, Time of supply for Services under Reverse Charge, Compliances in respect of supplies under reverse charge mechanism, Reverse charge on Specified goods, Reverse Charge on Specified Services and RCM on the supply from unregistered person (suspended).
Source Taxguru
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