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Published in:

Volume 7 Issue 3
March-2020
eISSN: 2349-5162

Unique Identifier

JETIR2002462

Page Number

378-384

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Title

Statutory Provision of Reverse Charge Mechanism (RCM) under GST 2017 to 2020- An Overview

ISSN

2349-5162

Cite This Article

"Statutory Provision of Reverse Charge Mechanism (RCM) under GST 2017 to 2020- An Overview", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.7, Issue 3, page no.378-384, March-2020, Available :http://www.jetir.org/papers/JETIR2002462.pdf

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Abstract

payable by the person who provides services but under Reverse Charge Mechanism the liability to pay tax has shifted to recipient of services. The concept of Reverse Charge Mechanism is incorporated under GST, but in GST regime Government has notified not only supply of certain services but also supply of certain goods under RCM. The objective of Reverse Charge Mechanism is to

Key Words

nd ever since its inception it has continued to attract the attention to attra

Cite This Article

"Statutory Provision of Reverse Charge Mechanism (RCM) under GST 2017 to 2020- An Overview", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.7, Issue 3, page no. pp378-384, March-2020, Available at : http://www.jetir.org/papers/JETIR2002462.pdf

Publication Details

Published Paper ID: JETIR2002462
Registration ID: 229300
Published In: Volume 7 | Issue 3 | Year March-2020
DOI (Digital Object Identifier):
Page No: 378-384
ISSN Number: 2349-5162

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Cite This Article

"Statutory Provision of Reverse Charge Mechanism (RCM) under GST 2017 to 2020- An Overview", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.7, Issue 3, page no. pp378-384, March-2020, Available at : http://www.jetir.org/papers/JETIR2002462.pdf




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