Tag Archives: Reverse Charge Mechanism

Applicability of Reverse Charge Mechanism (RCM) on Purchases from Unregistered Persons

By | March 7, 2019

Applicability of Reverse Charge Mechanism (RCM) on Purchases from Unregistered Persons Section 9(4) of CGST Act, 2017 and Section 5(4) of IGST Act, 2017 contain provisions regarding Reverse Charge Mechanism (RCM) on purchases from unregistered persons. GST on supplies from unregistered person to registered person is levied in the hands of registered person under RCM.Government… Read More »