Updated RCM on Goods | GST RCM Goods List | Hindi

Описание: Reverse charge on specified goods


1. Provision

1.1. The supply of goods under Reverse Charge Mechanism has notified vide Notification No. 4/2017-C.T. (Rate), dated 28-6-2017 as amended from time to time under
Section 9(3) of the CGST Act, 2017
1.2. Section 2(98) of the CGST Act, 2017
1.2.1. “reverse charge” means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under sub-section (3) or sub-section (4) of Section 9, or under sub-section (3) or sub-section (4) of Section 5 of the Integrated Goods and Services Tax Act.
1.3. GST registration under RCM
1.3.1. As per Section 24 of the CGST Act, 2017, a person who is required to pay tax under reverse charge has to compulsorily register under GST irrespective of the threshold limit of registration and threshold limit of Rs. 20 lakhs/Rs. 40 lakhs (Rs. 10 lakhs for special category States) but special category States threshold exemption is increased to Rs. 20 lakhs, as per CGST (Amendment) Act, 2018 is not applicable to the Reverse Charge Mechanism.

#GST #GSTindia #gst #gstrcm #rcmgst #rcmindia #rcm2020 #rcmgoods #rcmservices



Love & Respect💚
Make Tax Relax Team


✅------------- Support me By 👇👇👇 (it's Free) -------------Come on "Action Takers"👨‍🎓
LIKE | COMMENT | SHARE | SUBSCRIBE और 🔔 बजाये ऐसे Interesting Videos के लिये

✅---------------For sponsorship, Teamwork, New Venture, collaboration, please write to us at [email protected] Or call 9405455952



✅🔴Important Videos Links

GST2020 Updates & Changes
   • GST Updates  

IncomeTax2020 Updates
   • Income Tax Updates  

Covid-19 Productivity
   • COVID 19  

✅Connect with us on Whatsapp Group, Facebook, Instagram, Telegram & Twitter
To Stay Smarter than Your Sources & Up to Date & All Important PDFs created by me

Facebook Page

  / make-tax-relax-103543078056353  

What's App Group 3
https://chat.whatsapp.com/LnKL6t4Vt86...

Instagram
https://instagram.com/make_tax_relax?...


Telegram Group Link- https://t.me/maketaxrelaxxx