TL;DR for CAs
- RCM shifts tax payment to the recipient for notified supplies.
- GTA, advocate services, and import of services are frequent triggers.
- ITC may be available if eligibility conditions are met.
What it is
Under reverse charge, the recipient pays GST instead of the supplier for specified categories.
Who it applies to
Registered recipients of notified goods/services and importers of services.
Key provisions
- Section 9(3)/9(4) as applicable
- Self-invoicing and payment vouchers
- Time of supply under RCM
Practical tips for CAs
Maintain an RCM GL checklist. Auto-accrue RCM monthly before GSTR-3B.
Common mistakes
Missing advocate fee RCM; wrong tax rate; claiming ITC without tax payment.
For general guidance only. Verify with the latest Finance Act, GST notifications, and ICAI guidance notes before advising clients.