#RCM under GST - A Complete Analysis# By SN Panigrahi

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SN Panigrahi is a Versatile Practitioner, Strategist, Energetic Coach, Learning Enabler & Public Speaker.
He is an International-Corporate Trainer, Mentor & Author
He has diverse experience and expertise in Project Management,
Contract Management, Supply Chain Management, Procurement,
Strategic Sourcing, Global Sourcing, Logistics, Exports & Imports,
Indirect Taxes – GST etc.
He had done more than 150 Workshops Globally on above
He is an Engineer + MBA +PGD ISO 9000 / TQM with around 29 Yrs of
Experience
He is a certified PMP® from PMI (USA) and become PMI India
Champion
Also a Certified Lean Six Sigma Green Belt from Exemplar Global
Trained in COD for 31/2 Yrs. on Strategy & Leadership
GST Certified – MSME – Tech. Dev. Centre (Govt of India Organization)
ZED Consultant – Certified by QCI – MSME (Govt of India Organization)
Member Board of Studies, IIMM
Co-Chairman, Indirect Tax Committee, FTAPCCI
Empanelled Faculty in NI MSME
He has shared his domain expertise in various forums as a speaker & presented a number of papers in various national and
international public forums and received a number of awards for his writings and contribution to business thoughts.
9652571117
snpanigrahi1963@gmail.com
Hyderabad
SN Panigrahi

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SN Panigrahi, Essenpee Business Solutions

Registered
Supplier
Recipient
Supplier Makes Supply – Tax Invoice
Forward Charge – Collects GST
Recipient Makes Payment
Supply Value + GST
Govt.
Deposits GST
with Govt.
Supplier Liable to Pay GST
Forward charge or direct charge is the mechanism where the supplier of goods / services is
liable to pay tax. It is the tax responsibility of the supplier of goods and services to Collect Tax on the
goods and services supplied by him to the recipient and to Pay the same to the government.
Example : When you Purchase a T-Shirt, the Registered Cloth Merchant
may issue an Invoice Charging GST.
Sec 9(1) of CGST Act, 2017

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Supplier Recipient
Supplier Makes Supply
Invoice - Charges No Tax
Recipient Makes Payment
Supply Value only
Govt.
Pays GST
On RCM
Basis
Recipient Liable to Pay GST
Sec 2(98) of CGST Act : “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 subsection (4) of section 5 of the Integrated Goods and Services
Tax Act;
Tax to be Paid by
Recipient on
Reverse Charge

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Notified Goods &
Services
Supply from
Unregistered Person
Import of Goods
Import of Services
Sec 9(3) of CGST Act
Sec 5(3) of the IGST Act
Customs Act1962
Customs Tariff Act 1975

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Supplier Recipient
Sec 2(98) of CGST Act : “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 subsection (4) of section 5 of the Integrated Goods and
Services Tax Act;
RCM Supply
Only Services
Only Goods
Either Good or Services or Both
Recipient to Pay Tax

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Supplier Recipient
RCM Supply – Eg: GTA
Exempted Goods
Recipient to
Pay GST on
RCM?
Supplier Recipient
RCM Supply Outward
Supply
Exempted
Recipient to
Pay GST on
RCM?

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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 Sec 9(3) or 9(4) of CGST Act
Definition - Section 2(98) of
CGST Act
Registration
• Recipient of Goods or Services Notified under sec 9(3) or sec 9(4) must be Registere
d under GST - Section 24(iii) of CGST Act
Tax Payment on RCM by
Recipient
Tax under Reverse Charge can be Paid through Cash only
ITC can’t be utilized for Payment of Tax under GST
Rule 85(4) of CGST Rules
Issue Self Invoice
A registered Recipient Under RCM has to mandatorily issue an invoice in respect of goods or services
both received by him from URP. Section 31(3)(f) of the CGST Act, 2017.
Issue Payment Voucher @ the Time of Payment to Supplier. Section 31(3)(g) of the CGST Act, 2017
RCM Applicable to Composition
Scheme & on Advance Payment
•The composition scheme registered individuals also come under the reverse charge,
• No credit of RCM be available. RCM also applicable to payments made in Advance
Returns Filling
Registered RCM Supplier to File GSTR – 1 : Table 4(B) GSTR 3B
Registered Recipient to File GSTR – 3B : Table 3(1)(D) & 4A(3)
SN Panigrahi; Essenpee Business Solutions, India
Availing ITC
The Recipient after making Payment of GST on RCM basis against generation of Self
invoice is eligible to take ITC subject to Eligibility

Domestic Supply : Reverse Charge Mechanism (RCM)
Notified Goods
& Services
Or
Sec 5(3) of IGST Act
Or
Sec 5(4) of IGST Act
Deferred
w.e.f. 13-10-2017 till 30.09.2019
Notification No. 38/2017 – Central Tax (Rate); 13th Oct, 2017
& Notification No. 10/2018 – Central Tax (Rate); 23rd March, 2018
Notification No.12/2018 – Central Tax (Rate); 29th June, 2018
Notification No. 22/2018 – Central Tax (Rate); 6th August, 2018
Relaxed
w.e.f. 1-07-2017 till 13-10-2017
Notification No. 08/2017 – Central Tax (Rate) dated 28-06-2017
No RCM on Intra-State Supplies Received from Un-Registered
Supplier(s) for value not exceeding five thousand rupees in a day.
No such exemption was granted under IGST act.
Central Goods &
Services Tax
(Amendment) Act,
2018 (No 31 of 2018)
-30th August 2018
Effective from 01-02-
2019
Notification No.
02/2019 – Central
Tax dated 29-01-2019
Reverse
Charge
Supply from
Un-registered
Person
Up to 30-01-2019
w..e.f 1-02-2019
Certain specified
Categories of Goods or
Services or both by
Notified Classes of
Registered Persons
from Unregistered
Suppliers
vide Notification No. 01/2019 – Central Tax (Rate) dated 29-01-2019, Central Government rescinds principle Notification No.
08/2017 – Central Tax (Rate) dated 28-06-2017 and consequently exemption provided till 30th September 2019 stands
withdrawn.

SN Panigrahi 11
As per section 9(4) of CGST Act 2017, RCM will be applicable to all the registered persons on all type
of supplies of goods or services from an unregistered person
As per Notification No. 8/2017 CGST(Rate) dated 28.06.17 RCM will be applicable only when the aggregate value of supplies
received by a registered person from unregistered person in the Intra-
State Transaction Exceeds Rs. 5000 per day.
As per Notification
No. 38/2017 CGST(Rate) dated 13.10.17
Provisions of RCM u/s 9(4) were suspended Efective from 13th
Oct’2017 up to 31.03.18.
As per Notification
Provisions of RCM u/s 9(4) were suspended up to 30.06.18.
As per Notification
As per Notification
Notification No. 22/2018 – Central Tax (Rate); 6th August, 2018
As per Notification
Provisions of RCM u/s 9(4) will be applicable from 01.02.19
As per Notification
No. 2/2019 CGST dated 29.01.19
CGST (Amendment) Act, 2018 will be applicable which has made
changes in the provision of section 9(4)
As per section 9(4) of
CGST(Amendment) Act 2018
RCM will be applicable to the specific class of registered
persons on the specific category of supplies of goods or
services from an unregistered person.
Conclusion: Provisions of RCM u/s 9(4) will be applicable ONLY after the Government will notify
➢ The specific category of registered persons on whom it will be applicable;
➢ The specific category of supply of goods or services on which it intends to make it applicable.
Series of Changes in Section 9(4) Notified from Time to Time by Government

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Amendment to Sec 9(4) effective from 01-02-2019 read as follows:
“Section 9(4).
The Government may, on the recommendations of the Council, by
notification, specify a class of registered persons who shall, in respect
of supply of specified categories of goods or services or both
received from an unregistered supplier, pay the tax on reverse charge
basis as the recipient of such supply of goods or services or both, and all
the provisions of this Act shall apply to such recipient as if he is the person
liable for paying the tax in relation to such supply of goods or services or
both”
This is against the earlier provision that was applicable for all purchases from the unregistered
supplier.

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Reverse Charge : Notified
Goods & Services : Sec 9(3)
Notified Goods
Notification No. 04/2017- Central Tax (Rate) dated
28th June, 2017 &
Notification No-04/2017-Integrated Tax (Rate)dated
28-06-2017
13th October, 2017 &
Notification No. 37/2017-Integrated Tax (Rate)
dated13-10-2017
14th November 2017 & Notification No- 45/2017-
Integrated Tax (Rate) dated 14-11-2017 w.e.f.
15.11.2017
28th May, 2018 &
Notification No- 12/2018-Integrated Tax (Rate), both
dated 28-05-2018
Notified Services
28th June, 2017
13th October, 2017
25th January, 2018
26th July, 2018
Notification No. 29/2018- Central Tax (Rate); Dated
31St December, 2018
Sec 9(3) of CGST Act : Reverse charge may be applicable in case of supply
of Notified goods or services or both.
SN Panigrahi

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S.
No
Tariff item,
sub-heading,
heading or
Chapter
Description of supply of Goods Supplier of goods Recipient of supply
1 0801 Cashew nuts, not shelled or peeled Agriculturist Any registered person
2 1404 90 10 Bidi wrapper leaves (tendu) Agriculturist Any registered person
3 2401 Tobacco leaves Agriculturist Any registered person
4 5004 to 5006 Silk yarn Any person who manufactures silk
yarn from raw silk or silk worm
cocoons for supply of silk yarn
Any registered person
4A 5201 Raw cotton Agriculturist Any registered person”
5 Supply of lottery. State Government, Union Territory or
any local authority
Lottery distributor or selling agent. Explanation.- For the purposes of this entry,
lottery distributor or selling agent has the same meaning as assigned to it in
clause (c) of Rule 2 of the Lotteries (Regulation) Rules, 2010, made under the 2
provisions of sub section 1 of section 11 of the Lotteries (Regulations) Act, 1998
(17 of 1998).
6. Any Chapter Used vehicles, seized and
confiscated goods, old and used
goods, waste and scrap
Central Government, State
Government, Union territory or a local
authority
Any registered person
7 Any Chapter Priority Sector Lending Certificate Any registered person Any registered person
Notification No.4/2017-Central Tax (Rate), Dt : 28th June, 2017
Amended (by adding Sr No 6) vide Notification No. 36/2017-Central Tax (Rate), 13th October, 2017
Amendment (by adding Sr 4A) vide Notification No : Notification No. 43/2017-Central Tax (Rate),
14th November, 2017
Amended vide Notification No. 11/2018-Central Tax (Rate) dated 28th May, 2018

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Services supplied by an Arbitral Tribunal to any business entity located in the
Taxable Territory.
Supply of Services by a Goods Transport Agency (GTA) [who has not paid central
tax @ 6%] in respect of transportation of goods by road to Specified Recipients
Services provided by an individual Advocate including a Senior Advocate or firm of
Advocates by way of legal services, directly or indirectly to any Business Entity
Services supplied by the Central Government, State Government, Union territory or
local authority to a any business entity excluding Certain Categories
Services supplied by the Central, State Government, Union territory or local authority
by way of Renting of Immovable Property to a Person Registered under GST
Services provided by way of sponsorship to any body corporate or partnership firm
located in the taxable territory.
Services supplied by Any Person to Promotor by way of Transfer of Development Rig
hts or Floor Space Index (FSI) for construction of a project by a promoter
Services of Arbitral
Tribunal
GTA
Legal Services
Govt. Services
Renting of
Immovable Property
by Govt.
Sponsorship
Transfer of
Development Rights

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Services supplied by an insurance agent to person carrying on insurance business.
Long Term Lease of Land (30 years or more) by Any Person against Consideration in
the form of Upfront Amount and / or Periodic Rent for construction of a Project
Services supplied by a Director of a company or a body corporate to the said
company or the body corporate.
Supply of services by a music composer, photographer, artist or the like by way of transfer or
permitting the use or enjoyment of a copyright to a music company, producer or the like.
Supply of services by an author by way of transfer or permitting the use or enjoyment
of a copyright Relating to original literary works to a publisher.
Services supplied by a recovery agent to a banking company or a financial institution
or a non-banking financial company.
Supply of Services by the Members of Overseeing Committee to Reserve Bank of
India.
Insurance Agent
Long Term Lease of
Land
Services of Director
Services by Artists
Services by an
Author
Recovery Agent
RBI Overseeing
Committee

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Services provided by an Agent of business correspondent (BC) to business
correspondent (BC).
Services supplied by individual direct selling agents (DSAs) other than a body corporate
partnership or limited liability partnership firm to bank or non-banking financial company
(NBFCs)
Services provided by business facilitator (BF) to a banking company.
Services provided by Any Person, other than a body corporate way of renting of any motor
vehicle designed to carry passengers where the cost of fuel is included in the consideration
charged from the service recipient, provided to a body corporate
Services of lending of securities under Securities Lending Scheme, 1997 (“Scheme”)
of Securities and Exchange Board of India (“SEBI”), as amended
Security services (services provided by way of supply of security personnel) provided
to a Registered Person
Services by Agent of
Business
Correspondent (BC)
Services by DSAs
Services by
Business Facilitator
Renting of
Motor Vehicle
Services of Lending
of Securities
Security Services

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GTA
The term “goods transport agency” has not been defined in any of the GST acts
or Rules.
“Goods Transport Agency” means any person who provides service in
relation to transport of goods by road and issues consignment note, by
whatever name called. (Explanation to 9(iii) of Notification No. 11/2017-Central
Tax (Rate), the 28th June, 2017 & Paragraph 2 Clause (ze) to Notification 12-
2017 dated 28 June 2017 – same as defined in Clause 65(50b) of Finance
Act, 1994)
Heading 9965 & 9967 (Goods Transport Services)

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The use of the phrase ‘in relation to’ has extended the scope of the definition of GTA. This
actually means that GTA includes not only the actual transportation of goods but any
intermediate/ancillary service provided in relation to such transportation too like:
➢ Loading / unloading,
➢ Packing / unpacking,
➢ Trans-shipment,
➢ Temporary warehousing, etc.
If these services are not provided as independent activities but are the means for successful
provision of GTA Service, then they are also covered under GTA.

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1. Issue of consignment note is part and parcel of GTA Service.
2. Unless otherwise consignment note is issued the service cannot be brought in
to the ambit of GTA.
3. Nowhere it is mentioned about any Ownership of Carriers / Vehicles, therefore
outsourced vehicles also can be engaged.
3. Individual truck/Tempo operators who does not issue Consignment note will
not come in to the ambit of GTA. They are exempt from GST.

GTA
Scenario – 2
Services to other than
Specified Category
Recipient
No ITC to GTA
Scenario – 3
Forward Charging with
ITC Availment
Scenario – 1
Services to a Specified
Category Recipient
No ITC to GTA
No Reverse Charge - GTA To Pay
GST @ 5%
However Exempted vide Notification
No. 33/2017- Integrated Tax (Rate), 13th
October, 2017
No Reverse Charge - GTA to Pay
12% GST with No Restriction on
ITC to GTA. Recipient also can
take ITC
Notification No -22/2017 Central Tax
(Rate) dated 22-08-2017
Recipient to Pay GST on RCM @
5%. Recipient allowed to take
Credit subject Eligibility
3
Scenarios
in GTA
Services
Once Scenario – 3 to pay @ GST 12% opted, then other Options can’t be exercised

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Supply of Services by a Goods Transport Agency (GTA) [who has not paid central tax @ 6%]** in respect of transportation of
goods by road to –
(a) any factory registered under or governed by the Factories Act, 1948; or
(b) any society registered under the Societies Registration Act, 1860 or under any other law for the time being in force in any part of
India; or
(c) any co-operative society established by or under any law; or
(d) any person registered under CGST/IGST/SGST/ or UTGST Act; or
(e) any body corporate established, by or under any law; or
(f) any partnership firm whether registered or not under any law including association of persons; or
(g) any casual taxable person; located in the taxable territory.
8[Provided that nothing contained in this entry shall apply to services provided by a goods transport agency, by
way of transport of goods in a goods carriage by road, to, –
(a) a Department or Establishment of the Central Government or State Government or Union territory; or
(b) local authority; or
(c) Governmental agencies,

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(a) Any factory registered under or governed by the Factories Act, 1948; or
(b) Any society registered under the Societies Registration Act, 1860 or under any other
law for the time being in force in any part of India; or
(c) Any co-operative society established by or under any law;
(d) Any person registered under CGST/IGST/ SGST/UTGST Act; or
(e) Any body corporate established, by or under any law; or
(f) Any partnership firm whether registered or not under any law including association
of persons; or
(g) Any casual taxable person located in the taxable territory.

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GTA
Transport & Related
Services
Consigner Consignee
Who will Pay GST on
RCM?
RCM has been provided in GST law for GTA and the recipient of GTA service (the consignor or consignee whoever
pays freight will be treated as recipient of the service as per the Explanation provided in the Notification) and he is
required to pay GST.
Notification No. 13/2017-Central Tax (Rate), dated 28-6-2017

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Who is Not GTA
Supply of Services of
Goods Transport by
Road Transporter other
than a GTA
Whether GST to be Paid
by Recipient on RCM?
No- Exempted under
Notification No. 12/2017-CT
(Rate) and No. 9/2017-IT
(Rate) both dated 28-6-2017
“Goods Transport Agency” means any person who provides service in relation to transport of
goods by road and issues consignment note, by whatever name called. (Explanation to 9(iii) of
Notification No. 11/2017-Central Tax (Rate), the 28th June, 2017 & Paragraph 2 Clause (ze) to
Notification 12-2017 dated 28 June 2017 – same as defined in Clause 65(50b) of Finance Act, 1994)
Person Not Issuing
Consignment Note
Services of Trolly, Auto,
Tempo etc
Supply of Services of Goods
Transport by Road Transporter other
than a GTA and a courier is exempt

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Legal Services’ means any service provided in relation to advice,
consultancy or assistance in any branch of law, in any manner and
includes representational services before any court, tribunal or
authority.
-Entry 2 (zm) of Notification No. 12- Central Tax(CT) (Rate) dated
28.06.2017

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Services provided by an
individual Advocate
including a Senior
Advocate or firm of
Advocates by way of
legal services, directly
or indirectly.
Whether Exempted?
Whether Payable by
Recipient on RCM?
Exemption :
Entry No 45 of Notification No.
12/2017-CT (Rate) dated 28-6-2017
RCM :
Entry No : 2
Notification No. 13/2017- Central Tax
(Rates) DT:28.06.2017

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Exemption :
Entry No 45 of Notification No. 12/2017-CT (Rate) dated 28-6-2017
Heading 9982 or Heading 9991
Services provided by- ……….
(b) a partnership firm of advocates or an individual as an advocate other than a senior advocate,
by way of legal services to-
(i) an advocate or partnership firm of advocates providing legal services;
(ii) any person other than a business entity; or
(iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the
case of special category states) in the preceding financial year;
(c) a senior advocate by way of legal services to-
(i) any person other than a business entity; or
(ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the
case of special category states) in the preceding financial year.

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*Substituted vide Corrigendum to Notification 13/2017-Central Tax (Rate), dated 25-09-2017.
Prior to substitution it read:
“Services supplied by an individual Advocate including a Senior Advocate by way of
representational services before any court, tribunal or authority, directly or indirectly, to
any business entity located in the taxable territory, including where contract for provision of
such service has been entered through another Advocate or a firm of advocates, or by a firm of
Advocates, by way of legal services, to a business entity.”
*Services provided by an individual Advocate including a Senior Advocate or firm of
Advocates by way of legal services, directly or indirectly.
To Any business entity located in the taxable territory.
Explanation. - “legal service” means any service provided in relation to advice, consultancy or
assistance in any branch of law, in any manner and includes representational services before
any court, tribunal or authority.
Notification No. 13/2017- Central Tax (Rates) DT:28.06.2017

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A Chartered Accountant
Providing Legal Advice in
Relation to Commercial
Laws or Income Tax or
GST
Whether Treated as
Legal Services?
Whether Exempted
under
Entry No 45 of Notification
No. 12/2017-CT (Rate) dated
28-6-2017?
No
Whether Payable under
RCM by Recipient?
Notification No. 13/2017- C
entral Tax (Rates) DT:28.06
.2017
No
Yes

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As per section 2(53) of the CGST Act, 2017, ‘Government’ means the Central Government.
As per clause (23) of section 3 of the General Clauses Act, 1897 the ‘Government’
includes both the Central Government and any State Government.
As per clause (8) of section 3 of the said Act, the ‘Central Government’, in relation to
anything done or to be done after the commencement of the Constitution, means the
President.
As per Article 53 of the Constitution, the executive power of the Union shall be vested in
the President and shall be exercised by him either directly or indirectly through officers
subordinate to him in accordance with the Constitution.
Further, in terms of Article 77 of the Constitution, all executive actions of the
Government of India shall be expressed to be taken in the name of the President.
Therefore, the Central Government means the President and the officers subordinate
to him while exercising the executive powers of the Union vested in the President and in the
name of the President.

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Similarly, as per clause (60) of section 3 of the General Clauses Act,1897, the ‘State
Government’, as respects anything done after the commencement of the Constitution,
shall be in a State the Governor, and in an Union Territory the Central Government.
As per Article 154 of the Constitution, the executive power of the State shall be
vested in the Governor and shall be exercised by him either directly or indirectly through
officers subordinate to him in accordance with the Constitution. Further, as per article 166
of the Constitution, all executive actions of the Government of State shall be expressed to
be taken in the name of Governor. Therefore, State Government means the Governor or
the officers subordinate to him who exercise the executive powers of the State vested in
the Governor and in the name of the Governor.

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Local authority is defined in clause (69) of section 2 of the CGST Act, 2017 and means the following:
➢ a “Panchayat” as defined in clause (d) of article 243 of the Constitution;
➢ a “Municipality” as defined in clause (e) of article 243P of the Constitution;
➢ a Municipal Committee, a Zilla Parishad, a District Board, and any other authority legally
entitled to, or entrusted by the Central Government or any State Government with the control or
management of a municipal or local fund;
➢ a Cantonment Board as defined in section 3 of the Cantonments Act, 2006;
➢ a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution;
➢ a Development Board constituted under article 371 of the Constitution; or
➢ a Regional Council constituted under article 371A of the Constitution;

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Are all local bodies constituted by a State or Central Law regarded as local
authorities for the purposes of the GST Acts?
Answer: No. The definition of ‘local authority’ is very specific and means only those bodies which are
mentioned as ‘local authorities’ in clause (69) of section 2 of the CGST Act, 2017.
It would not include other bodies which are merely described as a ‘local body’ by virtue of a local law.
For example, State Governments have setup local developmental authorities to undertake developmental
works like infrastructure, housing, residential & commercial development, construction of houses, etc.
The Governments setup these authorities under the Town and Planning Act.
Examples of such developmental authorities are Delhi Development Authority, Ahmedabad Development
Authority, Bangalore Development Authority, Chennai Metropolitan Development Authority, Bihar Industrial
Area Development Authority, etc.
Such developmental authorities formed under the Town and Planning Act are not qualified as local
authorities for the purposes of the GST Acts.

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Would a statutory body, corporation or an authority constituted under an
Act passed by the Parliament or any of the State Legislatures be regarded
as ‘Government’ or “local authority” for the purposes of the GST Acts?
Answer: A statutory body, corporation or an authority created by the Parliament or a State Legislature is
neither ‘Government’ nor a ‘local authority’. Such statutory bodies, corporations or authorities are normally
created by the Parliament or a State Legislature in exercise of the powers conferred under article 53(3)(b)
and article 154(2)(b) of the Constitution respectively.
It is a settled position of law (Agarwal Vs. Hindustan Steel AIR 1970 Supreme Court 1150) that the
manpower of such statutory authorities or bodies do not become officers subordinate to the President under
article 53(1) of the Constitution and similarly to the Governor under article 154(1).
Such a statutory body, corporation or an authority as a juridical entity is separate from the State and cannot
be regarded as the Central or a State Government and also do not fall in the definition of ‘local authority’.
Thus, regulatory bodies and other autonomous entities would not be regarded as the government or
local authorities for the purposes of the GST Acts.

SN Panigrahi 41
Services supplied by the Central Government, State Government, Union territory or local
authority to a business entity excluding the following:
(A) Renting of Immovable property, and
(B) services specified below: -
(i) services by the Department of posts by way of speed post, life insurance, express parcel post and
agency services provided to a person other than Central Government, State Government or Union
territory or local authority;
(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) transport of goods or passengers.
Amended Vide Notification No-03/2018-Central Tax (Rate), dated 25-01-2018
Services supplied by the Central Government, State Government, Union territory or local authority by
way of renting of immovable property to a person registered under the Central Goods and
Services Tax Act, 2017
Thus, the recipient of supply of goods or services is liable to pay the entire amount of tax involved in
such supply of services or goods or both.

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Answer: The Government provides license to various companies including Public Sector Undertakings for
exploration of natural resources like oil, hydrocarbons, iron ore, manganese, etc.
For having assigned the rights to use the natural resources, the licensee companies are required to pay
consideration in the form of annual license fee, lease charges, royalty, etc to the Government.
The activity of assignment of rights to use natural resources is treated as supply of services and
the licensee is required to pay tax on the amount of consideration paid in the form of royalty or
any other form under reverse charge mechanism.

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In re PKR Projects and Engineers (GST AAR Andhra Pradesh)
Advance Ruling No. AAR 29/AP/GST/2019; 16/07/2019
The applicant sought to know whether such a royalty paid/dead rent on account of mining
rights was liable to tax in the hands of applicant under the reverse charge mechanism or not
and If so, what is the rate of GST- payable on the royalty/ dead rent?
The activity undertaken by the applicant is classifiable under Heading 9973 (Leasing or rental
services, with or without operator), as mentioned in the annexure at Serial No. 257 (licensing
services for the right to use minerals including its exploration and evaluation) and sub heading
997337 of Notification number 11/2017-CT (Rate) dated 28.06.2017. The applicant is liable to
discharge tax liability under reverse charge mechanism vide Notification no.13/2017-CT (Rate),
dated 28.06.2017 (as amended from time to time) of the CGST Act, 2017.
The activity undertaken by the applicant falls at item (viii) of serial no. 17 of Notification
no.11/2017, which was further amended vide Notification No. 27/2018-Central Tax (Rate) dt:31-
12-2018 and attracts 18% GST (9% CGST+ 9% SGST) w.e.f. 01.01.2019.

44

45
S.
No
Description of
Services
Supplier of
Services
Recipient of
Services
6 Services supplied by a
director of a company or a
body corporate to the said
company or the body
corporate.
A director of a
company or a
body corporate
A company or a
body corporate
located in the
taxable territory
Notification No. 13/2017 Central Tax (Rate) dated 28.06.2017

46
In re Clay Crafts India Pvt. Ltd. (GST AAR Rajasthan)
Advance Ruling No. RAJ/AAR/2019-20/33; 20/02/2020
Clay Craft India Pvt Ltd has filed an application before the Rajasthan bench of the AAR to
sought clarification on Whether GST is payable under Reverse Charge Mechanism (RCM) the
salary paid to Director of the company who is paid salary as per contract and Whether the
situation would change if the Director also is a part time Director in other company.
Company’s key points:
The company said its directors are working as employees for which
➢ They are being Compensated by way of a regular salary and other allowances.
➢ The company is deducting TDS on their salary and PF laws are also applicable to their
service.
➢ Directors are the employees of the company and are working as such besides being
Director of the company.

47
Remarks by Authority for Advance Ruling
The consideration paid to the directors by the applicant company will attract GST under reverse
charge mechanism.
Director is the supplier of services and the applicant of the company is the recipient of the
services.
Held by AAR
(a) Whether GST is payable under Reverse Charge Mechanism (RCM) the salary paid to
Director of the company who is paid salary as per contract?
The consideration paid to the Directors by the applicant company will attract GST under reverse
charge mechanism as it is covered under entry No. 6 of Notification No. 13/2017 Central Tax
(Rate) dated 28.06.2017 issued under Section 9(3) of the CGST Act, 2017.
(b) Whether the situation would change from (a) above if the Director also is a part time
Director in other company?
Situation will remain same as (a) above and will attract GST under reverse charge mechanism.
In re Clay Crafts India Pvt. Ltd. (GST AAR Rajasthan)
Advance Ruling No. RAJ/AAR/2019-20/33; 20/02/2020

48

49
Security service is a service wherein a person supplies security personnel to another person for a
consideration. Earlier in Service tax regime, security services provided by individual, HUF or
partnership firm to a body corporate were covered under Reverse Charge Mechanism
(RCM).
However, with the enactment of GST Act, 2017 the concept of RCM on security services
was abolished and the supplier of security service was made liable to pay GST.
That considering the numerous problems in tax collection from small security service providers,
such service has been brought under the purview of RCM.
Hence, RCM on Security Services has been introduced in GST by the Government
vide Notification No. 29/2018-Central Tax (Rate) dated 31.12.2018. with effect from
01.01.2019, any registered person receiving Security services (services provided by way of
supply of security personnel) from any person other than a body corporate is required to pay
GST on RCM basis.

50
Sl. No. Category of Supply of Services Supplier of
service
Recipient of
service
14 Security services (services provided by way of supply of
security personnel) provided to a registered person:
Provided that nothing contained in this entry shall apply to,
–
(i) (a) a Department or Establishment of the Central
Government or State Government or Union territory; or
(b) local authority; or
(c) Governmental agencies;
which has taken registration under the Central Goods
and Services Tax Act, 2017 (12 of 2017) only for the
purpose of deducting tax under section 51 of the said Act
and not for making a taxable supply of
goods or services; or
(ii) a registered person paying tax under section 10 of the
said Act.
Any person other
than a
body corporate
A registered
person,
located in the
taxable
territory.
Notification No. 29/2018- Central Tax (Rate), dated 31st December, 2018

51
Service Recipient
A Registered Person,
located in the taxable
territory.
Transport & Related Ser
vices
Security Service
Provider
Any person other than a
Body Corporate
Security Service
Provider
Any person
Body Corporate
Security Services
GST to be Paid on RCM
basis by Recipient
Security Services
GST to be Paid on
Forward Charge basis
by Supplier

52
RCM on Security service is applicable only when the supplier of service is any person other than a
body corporate.
For eg., if a Proprietory Concern or a Partnership Firm provides security services to a
registered person then RCM is applicable but if a Private Limited Company providing Security
services attracts forward charge and does not attract RCM.
Few points to be considered:
1.An LLP is considered as body corporate as per section 2(d) of Limited Liability Partnership Act,
2008
2.If recipient of service is not a registered person then GST liability to be paid by supplier on forward
charge though he is not a body corporate.
3.A person liable to tax under RCM shall compulsorily register under GST and thresh hold limit of
20/40 lakhs does not apply in such cases.
4.RCM is not applicable for a registered person who has taken registration as a Composition dealer
under section 10 of the CGST Act 2017
5.Liability under RCM has to be discharged in cash and shall not be adjusted with the Input Tax
Credit available.

53
Corporate broadly means a corporate entity which has a legal existence.
The term "body corporate" is defined in Section 2(11) of the Companies Act, 2013. This
includes a private company, public company, one personal company, small company, Limited
Liability Partnerships, foreign company etc.
“body corporate” or “corporation” also includes a company incorporated outside India.
However, body corporate does not include—
(i) a co-operative society registered under any law relating to co-operative societies; and
(ii) any other body corporate (not being a company as defined in the Companies Act 2013), which
the Central Government may, by notification, specify in this behalf;
The Central Government recently notified that the Limited Liability Partnerships (LLP)
registered under the 2008 Act must be considered as a partnership firm or Firm under the Goods
and Services Tax (GST) regime

SN Panigrahi 54
According to Section 2 (11) of Compaznies Act, 2013,'body corporate means "“body corporate” or
“corporation” includes a company incorporated outside India, but does not include-
a. a corporation sole
b. a co-operative society registered under any law relating to co-operative societies
c. any other body corporate (not being a company as defined in this Act), which the Central Govt.
may, by a notification in the official gazette, specify in this behalf.
Now, the concept of Corporation Sole is not defined anywhere in the Act. But concisely, apart from
those excluded specifically, a body corporate means any entity that has its separate legal existence
apart from the persons forming it.
It enjoys a completely different legal status apart from its members.
So, a body corporate shall include: a company, a foreign company, a corporation, a statutory
company, a statutory body, an LLP, etc. and such bodies that have separate legal existence.
A Firm, HUF, Trust is not ‘Body Corporate’

55

56

57
Sr.
No
Services Provider of
service
Recipient of Service
1 Taxable services provided or
agreed to be provided by
any person who is located in
a non-taxable territory and
received by any person
located in the taxable
territory other than non-
taxable online recipient
(OIDAR)
#
Any person
who is located
in a non-
taxable
territory
Any person located in the
taxable territory other than
Non-assessee online
recipient (Business
Recipient)
RCM – Import Services : OIDAR

58
What is Online Information Database Access and Retrieval services (OIDAR)?
(OIDAR) is a category of services provided through the medium of internet and received by the recipient
online without having any physical interface with the supplier of such services.
Section 2(17) of IGST Act, 2017 - OIDAR as services whose delivery is mediated by information technology
over the internet or an electronic network and the nature of which renders their supply essentially automated
involving minimal human intervention. These include electronic services such as:
Advertising on the internet
Providing cloud services
Provision of e-books, movie, music, software and other intangibles through telecommunication networks
or internet
Providing data or information, retrievable or otherwise, to any person in electronic form through a
computer network (v) Online supplies of digital content (movies, television shows, music and the like)
Digital data storage
Online gaming
E.g. download of an e-book online for a payment would amount to receipt of OIDAR services by the
consumer.

59
Conditions to Qualify for OIDAR
For an OIDAR Service, a service must have to qualify two cumulative conditions, in the absence of one conditions, the
service will not be OIDAR.
1.The services shall be provided, essentially by use of information technology over the internet or an electronic
network; and
2.The nature of such services renders their supply essentially automated and involving minimal human
intervention.
The use of information technology is essential with an automated or almost automated supply. Where the supply is
tailor made and organized/performed only after efforts of human intervention shall not be treated as OIDAR.
Example: Website providing legal and taxation Support:
A website provided legal and taxation support to its subscribers, where it provided its member to access latest
law/rules/regulation and court orders and also provides tailor-made legal opinion. The services provided in relation to
access of latest law/rules/regulations, there is no human intervention, thus it will fall under OIDAR.
Whereas the formulation of a Legal opinion will require intensive research which cannot be done by artificial intelligence,
it will require some human interventions to work on given circumstances, thus will not fall under the definition of OIDAR.
Thus, for these kind of websites, it will be pragmatic to segregate these two services and charge them separately,
providing one service complimentary or free with other services, will lead complication.

60
What services would NOT be considered as OIDAR services?
Clarification:
➢Supplies of goods, where the order and processing is done electronically
➢Supplies of physical books, newsletters, newspapers or journals
➢Services of lawyers and financial consultants who advise clients through
email
➢Booking services or tickets to entertainment events, hotel accommodation
or car hire
➢Educational or professional courses, where the content is delivered by a
teacher over the internet or an electronic network (in other words, using a
remote link)
➢Offline physical repair services of computer equipment
➢Advertising services in newspapers, on posters and on television

61
What is the meaning of non-taxable online recipient?
Ans- “Non-Taxable Online Recipient” means
1.any Government,
2.local authority,
3.governmental authority,
4.an individual or
5.any other person not registered under the Act,
and such person receiving online information and database access or retrieval services in relation to any
purpose other than commerce, industry or any other business or profession, located in taxable territory.
If these persons receive any services for commerce, industry or any other business or profession, then they
will not be considered as non-taxable online recipient.
The expression “governmental authority” means an authority or a board or any other body:
1.Set up by an Act of Parliament or a State Legislature or
2.established by any Government with ninety per cent or more participation by way of equity or control, to
carry out any function entrusted to a municipality under article 243W of the Constitution.

62
Who will be Responsible for Paying the Tax for OIDAR Services
Recipient
Registered Business Entity
Supplier of such Service is Located
Outside India
GST Payable By Supplier /
Intermediary
Recipient
Non-registered Person or
Individual.
Services Provided from Non-taxable
Territory
Recipient of the Service Liable for
Payment of GST on RCM

63

64
Sr.
No
service
10 Services supplied by a
person located in non-
taxable territory by way of
transportation of goods by
a vessel from a place
outside India up to the
customs station of
clearance in India
A person
located in
non-taxable
territory
Importer, as defined in
clause (26) of section 2 of
the Customs Act, 1962(52
of 1962), located in the
taxable territory.
RCM – Import of Goods – Ocean Freight Paid by
Overseas Supplier INCOTERM : CNF & CIF
Entry No.9 of Notification No. 8/2017 - Integrated Tax (Rate) - GST at the rate of 5%
and Entry 10 of Notification No. 10/2017 - Integrated Tax (Rate) dated 28 June 2017 – GST Payable by Importer
on RCM

65
Import Duty : under GST w.e.f 2-02-2018
A Ass. Value 100
B Basic Customs Duty (on A) @ 7.5% 7.5
C
Social Welfare Surcharge
(on B)
@ 10% 0.75
D
IGST
(on A+B+C)
@ 12% 13
E
Total Customs Duty
(B+C+D)
21.24
F
Customs Duty Net-off Credit
(E-D)
8.25
Note : Compensation Cess if any shall be calculated on (A+B+C). Input Tax Credit of this Cess can
only be utilized towards Cess payment towards outward supply.
Importer discharges the customs duty at the time of import on the assessable value as determined under
Section 14 of the Customs Act, 1962. The value also includes ocean freight
(+)
IGST on Ocean Freight as per Entry 10 of Notification No. 10/2017 - Integrated Tax (Rate) dated 28 June 2017

66
In a Landmark Ruling, the Gujarat High Court in the case of Mohit Minerals Pvt. Ltd. & Ors. Vs. Union of
India & Ors. [TS-29-HC-2020(GUJ)-NT], has held that no tax is leviable on the ocean freight for services
provided by a person located in non-taxable territory by way of transportation of goods by a vessel
from a place outside India up to the customs station of clearance in India.
In this case, the taxpayer was engaged in the business of importing coal from various countries. It discharges
the customs duty at the time of import on the assessable value as determined under Section 14 of the
Customs Act, 1962. The value also includes ocean freight.
In addition to the levy of customs duty and IGST at the time of import, the taxpayer (as an importer) was also
required to pay IGST on ocean freight, leading to double taxation on the ocean freight amount.
The taxpayers, being aggrieved by the fact that ocean freight is being taxed twice, had filed various writ
petitions before the Gujarat High Court seeking quashing of the notifications mentioned above, by declaring
that the same is ultra-vires the IGST Act, 2017.
No RCM on Ocean Freight : Gujarat High Court

67
•The entire supply has taken place outside the taxable territory, i.e., outside India, as both the service provider and
service recipient are located outside India. The IGST Act does not sanction extraterritorial jurisdiction, and the mere
fact that the transportation of goods terminates in India does not mean that the supply has taken place in India.
•IGST cannot be imposed on the same freight amount by treating it as a supply of service since freight also suffers
IGST as a part of the assessable value of imported goods. This is necessary to avoid the vice of double taxation.
•The notifications mentioned above, being subordinate legislation, which acts as to deem the importer to be liable to
pay tax under reverse charge, are ultra-vires the provisions of the IGST Act. Consequently, the imposition of IGST on
ocean freight and deeming the importer as the person liable to pay tax are unconstitutional, given that there is no
statutory sanction for levy and collection of such tax.
Based on the above, the High Court held that no tax is leviable under the IGST Act on ocean freight for the services
provided by a person located in non-taxable territory by way of transportation of goods by a vessel from a place
outside India up to the customs station of clearance in India. Moreover, the notifications mentioned above are
declared ultra-vires the IGST Act, as they lack legislative competency. Hence, both the notifications are hereby
declared to be unconstitutional.
No RCM on Ocean Freight : Gujarat High Court

SN Panigrahi 68
Import
Import of
Goods
Section 2 (10) of IGST
Act, 2017 – bringing
goods into India from a
place outside India.
Levy of Tax
BCD + SWS + IGST + Com. Cess (if applicable)
Under the Customs Act, 1962 read with the
Custom Tariff Act, 1975
Import of
Services
Section 2 (11) of IGST Act,
2017 :
1. Supplier - located
outside India;
2. Recipient - located in
India; and
3.The place of supply of
service is in India
Levy of Tax
Import with Consideration
Registered Recipient
on Reverse Charge

69
As per Sec 2(102) of CGST Act , services means anything
other than goods, money and securities but includes activities
relating to the use of money or its conversion by cash or by any
other mode, from one form currency or denomination to
another form, currency or denomination for which a separate
consideration is charged.

SN Panigrahi 70
Scope of Supply: As per section 7(1)(b) import of service is specifically included in scope of supply.
Following is the extract of section 7(1)(b):-
(b) Import of services for a consideration whether or not in the course or furtherance of
business;
Hence every transaction of import of service whether by a business person or individual or any other person
for business purpose or personal use is always be a supply.
Supply without consideration: As per Clause 4 of Schedule-I of CGST act, Import of service without
consideration is also included in the scope of supply. Extract of the same is as follows:
4. Import of services by a (taxable : Removed w.e.f. 1-2-2019) person from a related person or
from any of his other establishments outside India, in the course or furtherance of business.
Hence import of service without any consideration from related person in the course of business is also a
supply.
Import of
Service
With
Consideration
Treated as Supply : Import whether or not in the course or
furtherance of business
Without
Consideration
Treated as Supply : Import Related person or from any of his other
establishments outside India
Other Cases – Not Treated as Supply

71
Section 2(11) of IGST Act 2017 defines Import of Services as
follows:
Import of services means the supply of any service where-
(i) The supplier of service is located outside
(ii) The recipient of service is located in India; and
(iii) The place of supply of service is in India;

72
GST on Import of Services Notification no 10/2017 Integrated Tax (Rate) dated 28th June
2017 u/s 5(3) of IGST Act, requires payment under RCM for:
i) Any service supplied by any person who is located in a non-taxable territory to any
person other than nontaxable online recipient.
Thus, the import of services will fall under this category as supply of any service where the
supplier is located outside India and the recipient is located in India, the place of supply
of service will be in India.
It may be noted that, Import of services by an Indian branch from their overseas branch, in
the course or furtherance of business, even if without consideration, will be a supply due
to provision contained in Schedule I of the CGST Act, 2017.
RCM – Import Services

73
Example 1:
Mr. X of Delhi is constructing a house for his personal use. He availed the services of an
architect in California and paid 20000$ for it. In this case Mr. X will be liable for payment of
GST in RCM.
Example 2:
Mr. X went to USA and take training session for body Detox. He paid $10000 for this
services. In this case he will not be liable for RCM as the place of supply is outside India.
I specifically covered this situation in example 2 where the PoS was not in India. Please
take note that RCM is only for import of services and import of service will be fulfilling the
three conditions I have enumerated earlier. PoS Should be in India for import of services. If
it is not in India , the service is not import and thus the RCM will not be applicable.

74
Reverse Charges or Forward Charges
If the supplier of service is located in a non-taxable territory, the recipient of
services located in the taxable territory is liable to pay GST under reverse
charge. Notification Nos. 13/2017-CT (Rates) and 10/2017-IT (Rates)
dated 28-6-2017
IGST is not payable on import of services under reverse charge if value of
royalty and license fee was included in customs value of goods imported –
(Notification No. 6/2018-IT (Rate) dated 25-1-2018 and FAQ issued by
CBI&C on 15-12-2018. )

75
Taxation of import of service for personal use:
As per section 7 of CGST act, 2017 import of service not for business purpose is also a supply and
GST shall be charged such supply as per section 9 of CGST act, 2017. Hence every import of service
for personal use is also leviable to GST.
There are exemptions related to import of service for personal use is as follows:
Notification No. 9/2017-Integrated Tax (Rate); 28th June, 2017
S.No. Chapter Description Tax Rate
10 Chapter
99
Services received from a provider of service located in a non- taxable territory
by –
(a) the Central Government, State Government, Union territory, a local authority, a
governmental authority or an individual in relation to any purpose other than
commerce, industry or any other business or profession;
(b) an entity registered under section 12AA of the Income-tax Act, 1961 (43 of
1961) for the purposes of providing charitable activities; or
(c) a person located in -taxable territory:
Provided that the exemption shall not apply to –
(i) Online information and database access or retrieval services received by
persons specified in entry (a) or entry (b); or
(ii) Services by way of transportation of goods by a vessel from a place
outside India up to the customs station of clearance in India received by
persons specified in the entry.
NI

76

SN Panigrahi 77
Residential Real Estate Project (RREP)
Conditions for the New Tax Rates
Affordable
Housing
GST Rate 1%
Other Than
Affordable
Housing
GST Rate 5%
Conditions
➢ (a) Input Tax Credit shall Not be Available
➢ (b) In Each Project, 80% of Inputs and Input Services (other than capital goods, TDR / JDA, FSI,
long term lease (premiums)) shall be Purchased from Registered Persons.
➢ On shortfall of purchases from 80%, the builder shall pay Tax @ 18% on RCM basis.
➢ However, Tax on Cement Purchased from unregistered person shall be paid @ 28% under RCM
➢ On Capital Goods under RCM at Applicable Rates.
Applies to residential
and commercial
apartments which are
covered under RERA
The provisions do not
apply to construction
of single houses or
works contracts not
covered under RERA.
Compulsory
for New
Projects
Commenced
on or after
1-4-2019
Notification
No. 03/2019-
Central Tax
(Rate); 29th
March, 2019

78
New Scheme Conditions
Other than services by way
of grant of development
rights, long term lease of
land (against upfront
payment in the form of
premium, salami,
development charges etc.) or
FSI (including additional
FSI), electricity, high speed
diesel, motor spirit, natural
gas
Pay Tax @
18% on
RCM Basis
on Input &
Input
Services
other than
Cement
On Shortfall of
Purchases from 80%
To be Paid
On RCM
On Capital
Goods under
RCM at
Applicable
Rates.
Tax on Cement
Purchased
from
Unregistered
person shall
be paid @
Current Rate
(28%) under
RCM
80% of Inputs and Input Services – Shall be
Purchased from Registered Persons
Notification No. 03/2019-Central Tax (Rate); 29th March, 2019
Notification No. 07/2019- Central Tax (Rate); 29th March, 2019
Amended vide Notification No. 24/2019- Central Tax (Rate); 30th Sep, 2019
Inputs and Input Services on which Tax is Paid on Reverse Charge basis shall be Deemed to have been
Purchased from Registered Person
Cement should be
Purchased from
Registered Persons
only

79
Newly Notified Service Under Notification No. 05/2019 dated 29th March,2019 on
which RCM Applicable from 1st April 2019.
Sr.
No
service
1 Services supplied by any person
by way of Transfer of
Development Rights or Floor
Space Index (FSI) (including
additional FSI) for construction of
a project by a promoter.
Any person Promoter
2 Long Term Lease of Land (30
years or more) by any person
against consideration in the form
of upfront amount (called as
premium, salami, cost, price,
development charges or by any
other name) and/or periodic rent
for construction of a project by a
promoter.
Any person Promoter

80
Landowner
Developer /
Builder
Supply of Transfer of Development Rights (TDR)
GST Exempted
To the Extent of Residential
Project only.
Builder shall be Liable to pay tax on TDR,
FSI, long term lease (premium) of land
under RCM in respect of Flats sold after
Completion Certificate
If Conditions not Fulfilled,
then Builder to Pay on RCM
CompletionCertificate
Before CC After CC
Treatment of TDR/ FSI and Long Term Lease for projects
commencing after 01.04.2019
Time of Supply
Date of Issue of CC
SN Panigrahi
Conditions
1. The constructed flats are sold before
issuance of Completion Certificate
and Tax is paid on them
2. The exemption is granted only to the extent
of development rights pertaining to
Residential Apartments.
3. Project having both Residential +
Commercial, then exemption shall be only
to the extent of tax payable on
development rights pertaining to
residential apartments
Builder to Pay on RCM

81

82
Section 49 of CGST Act, 2017; read with Rules 85 to 88 of CGST Rules, 2017 deals with payment of
tax, interest, penalty and other amounts. Focus on e-payments for the liabilities arising under GST rather
than over the counter payments. Simultaneously, for the small assessee, over the counter payment by
cash / cheque/ DD is permissible up to the limit of Rs. 10,000/- per challan per tax period.
Types of Registers /
Ledgers
Electronic Cash
Ledger
Electronic Credit
Ledger
Electronic Liability
Register
Payments
Through
Internet Banking/
credit or debit cards /
NEFT / RTGS
Through Counter
Sec 49(1)
Used for any
payments
Tax, Interest,
Penalty. Fees or
any other Payment
Sec 49(3)
Input tax
credit
shall be
credited
Sec 49(2)
Used for
making
payments
of Taxes only
Sec 49(4)
All the tax
liabilities
Are
Recorded
Sec 49(7)
Can be
viewed
Section 49 of
CGST Act, 2017
SN Panigrahi
FORM GST PMT-01FORM GST PMT-05 FORM GST PMT-02

83
➢ Tax under Reverse Charge can be Paid through Cash only
➢ Rule 85(4) of CGST Rules
➢ ITC can’t be utilized for Payment of Tax under GST
➢ The supplier must mention in his Invoice stating “the Tax is Payable on
Reverse Charge”.
➢ Section 31 of the CGST Act read with Rule 46(p) of the Central Goods and
Services Tax Rules, 2017
➢ Self Invoice shall be created by Recipient, showing Tax Rate & Amount and
Other details as per Rule 46 CGST Rules
➢ Section 31(3)(f) of the CGST Act
Manner of
Payment
of GST under Reverse
Charge
Any liability of tax payable under reverse charge shall be discharged by debiting the electronic
cash ledger. In other words, reverse charge liability cannot be discharged by using input tax credit
reflecting in electronic credit ledger.

84
➢ Even though the Recipient is Registered under Composition Scheme, Tax is
Payable on Reverse Charge” wherever applicable.
➢ Composition Scheme Recipient is Not Entitled for ITC
Reverse Charge
Applicability for
Composition
Scheme
➢ The Rate Applicable to the supplies is the rate at which GST has to be
paid. This means that rate under composition scheme should not be used
for Reverse Charge purposes.
Supplier
Recipient
Registered Under
Composition Scheme

85

86
Supplier
Registered
Recipient
Registered
The supplier shall not be eligible to claim
input tax credit of GST paid on goods or
services used to make supplies on which the
recipient is liable to pay tax.
After Discharging Reverse Charge Liability,
the Credit of the Same can be Claimed by
the Recipient in the Same Month Itself, if he
is otherwise eligible.

87
Availing Input
Tax Credit (ITC)
on Reverse Charge by
Recipient
➢ Credit is allowed to be claimed on Self Assessment basis by Filling GSTR 3B
➢ The Recipient is entitled to avail ITC subject to Eligibility Conditions
Stipulated Sec 16 of CGST Act
➢ Further availing ITC is subject to Blocked Credit as per Sec 17(5) of CGST
Act

88
Supplier Recipient
Supplies Made through Tax Invoice
Payment not Made with 180 Days from the
Date of Invoice
Reversal of Credit : The Amount
of Input Tax Credit shall be added
to the Output Tax Liability
Liable to Pay Interest : from the
date of availing credit till the date
when the amount added to the
output tax liability.
Rate of Interest @ 24%
1. value of supplies made without consideration as specified in Schedule I of the
said Act shall be deemed to have been paid.
2. Reversal of Credit - proportionate to such amount not paid
3. Re-Claim Credit once Payment made
4.The time limit specified in sub-section (4) of section 16 shall not apply to a
claim for re-availing of any credit
Payment not Made within 180 Days : Reversal of Credit
Second Proviso to Sec 16(2) CGST Act; Rule 37 of CGST Rules

89
Supplier
Recipient
Registered
The condition of payment of value of service within 180 days of the date of supplier invoice is
not applicable on supplies liable to tax under RCM. Hence, there would be no interest liability
on account of the same.
Second Proviso to Sec 16(2) CGST Act

90
The GSTR-2A is a Purchase-Related Tax Return that is Auto-Populated for
each business by the GSTN portal from the following returns of the sellers /
counterparty
Return Filed by
GSTR 1 Regular registered seller
GSTR-5 Non-resident
GSTR 6 Input Service Distributor
GSTR 7 Person liable to deduct TDS
GSTR 8 Ecommerce

91
Notification No.49/2019-Central Tax dated 9th October 2019 which
inserts a sub rule (4) in Rule 36 of CGST Rules as below:
“(4) Input tax credit to be availed by a registered person in
respect of invoices or debit notes, the details of which have
not been uploaded by the suppliers under sub-section (1) of
section 37, shall not Exceed 20 per cent (Reduced to 10%
w.e.f. 1st January, 2020, vide Notification No. 75/2019 - CT
dt.26.12.19) of the eligible credit available in respect of
invoices or debit notes the details of which have been
uploaded by the suppliers under sub-section (1) of section
37.”

92
There will be no auto-population of details of the GST paid under the RCM in GSTR 2A.
However, ITC can be availed only after Payment of GST on RCM
Supplier
Registered
Recipient

93
The restriction of availment of ITC is imposed only in respect of those
invoices / debit notes, details of which are required to be uploaded by
the suppliers under sub-section (1) of section 37 (Basically GSTR-1)
and which have not been uploaded.
Therefore, taxpayers may avail full ITC in respect of IGST paid on
import, documents issued under RCM, Credit Received from ISD
etc. which are outside the ambit of sub-section (1) of section 37 (GSTR-
1), provided that eligibility conditions for availment of ITC are met in
respect of the same.
The restriction of 36(4) will be applicable only on the invoices / debit
notes on which credit is availed after 09.10.2019.

94
Reverse Charge
Miscellaneous
Aspects
➢ The Recipient of Supplies attracting RCM, must be Registered
➢ An ISD cannot make purchases Liable to Reverse Charge
➢ Reverse Charge is Applicable in case of Advance Payments also

95

96

SN Panigrahi 97
Time of Supply for Services
Sec 13(3)
Earliest of
The Date of
payment as
entered in the
books of
account of the
recipient or the
date on which
the payment is
debited in his
bank account,
whichever is
earlier
The date
immediately
following sixty
days from the
date of issue of
invoice or any
other document,
by whatever
name called, in
lieu thereof by
the supplier:
Time of Supply for Goods
Sec 12(3)
Earliest of
The date of
the Receipt
of Goods
The Date of
Payment as
entered in the
books of
account of the
recipient or
the
date on which
the payment is
debited in his
bank account,
whichever is
earlier
The Date
Immediately
following
thirty days
from the date
of issue of
invoice or
any other
document
Provided that where it is not possible to determine the time of supply under
clause (a) or clause (b) or clause (c), the time of supply shall be the date of
entry in the books of account of the recipient of supply.
Provided that where it is not possible to determine the time of
supply under clause (a) or clause (b), the time of supply shall be
the date of entry in the books of account of the recipient of supply

98
Time of Supply for Goods
Let us understand by an example given
below:-
•Date of Payment – 18th June 2020
•Date of Invoice – 1st July
•Date of Entry in books by the recipient
– 19th June 2020
•In this case, the time of supply will be
18th June 2020
Time of Supply for Services
Let us understand by an example given
below:-
Date of Payment – 18th August 2019
Date of Invoice – 1st September 2019
Date of Entry in books by the recipient – 19t
h August 2019
Note: In this case, the time of supply will be
18th August 2017, Due to some reasons if the
time of supply can’t be ascertained under 1 or
2 head, in this case, it will be 19th August i.e.,
date of entry in books by the recipient.

99
Time of Supply of Services by Foreign Associated
Enterprises (RCM) [ u/s 13(3) CGST Act ]
Associate enterprise has been defined under section 92A of Income Tax Act. Two enterprises
shall be deemed to be associated enterprises if, at any time during the previous year,—
1.One Enterprise holding 26% or more voting power in another enterprise
2.One Enterprise advancing loan up to 51% or more of the book value of the total assets of
the other enterprise
3.One enterprise guarantees 10% or more of the total borrowings of the other enterprise
4.And few more………..
In case of supply of service by associated enterprises located outside India, the time of supply
shall be earlier of–
1.Date of entry in the books of the recipient; or
2.Date of payment

100
Time of Supply
Since supply covers under RCM ,the time of Supply shall be earlier of the followings :
a) Payment date or
b) Day after 60 days of issuance of invoice. i.e. 61st day.
Import of services by United Nations or a specified international organisation for official use
of the United Nations or the specified international organisation is exempt from
GST (Notification No. 9/2017-IT (Rate) dated 28-6-2017 – inserted w.e.f. 27-7-2018.)
Import of services by Foreign diplomatic mission or consular post in India, or diplomatic
agents or career consular officers posted therein is exempt from GST – (Notification No.
9/2017-IT (Rate) both dated 28-6-2017 – inserted w.e.f. 27-7-2018.)

101

102

103
Section 24(iii) of CGST Act, regarding compulsory registration mandate registration of a person who
are required to pay tax under reverse charge and this also overrule section 22(I) of the act. It means
registration require irrespective of the aggregate turnover limit.
That means a person who is required to pay tax under reverse charge has to compulsorily register under
GST and the threshold limit of Rs. 20 lakh (Rs. 10 lakh for special category states except J & K) is not
applicable to them.
Recipient
Notified Goods /
Services on which GST
Payable on RCM
Registration
Compulsorily
Take GST
Registration
As per Section 25(1) of the CGSTAct, every person who is liable to be registered under section
22 or section 24 shall apply for registration in every such State or Union territory in which he is so
liable within thirty days from the date on which he becomes liable to registration, in such manner
and subject to such conditions as may be prescribed.
In Case Below the
Threshold Limit?
Irrespective of
Threshold Limit

104
Recipient
Notified Goods /
Services on which GST
Payable on RCM
Engaged
EXCLUSIVELY
in Exempted
Supplies
Whether to Register
No
So as per section 23 (i)(a) of the act, if a person engaged EXCLUSIVELY in the
business of supply not liable to tax or wholly exempt from tax by virtue of some
exemption notification than no need to take registration even if it receive service
where tax need to paid under RCM. It is an independent section and read
exclusively.

105
Compulsory Registration Vs
Exemption from Registration
Sec 23 (I) (a) of the CGST Act which states that person Not Liable To Register if
“Any person engaged exclusively in the business of supplying goods or service or both that
are not liable to tax or wholly exempt from tax under the act or under the IGST”
Combined reading of Section 23(I)(a) and Section 24(III) create some confusion that whether person
receiving goods or service where RCM is applicable require to take mandatory registration, irrespective of
the turnover as stated in section 22 (I) of the Act.
Service provided by educational institution to its students, faculty and staff
which are exempt from GST under notification no 12/2017. Now if they receive
service from lawyer do they need to register, as it is covered under RCM.
Example:
Let’s take the above mentioned example that apart from exempted services it
also provide some taxable services like coaching but it’s turnover does not
exceed exemption limit, so not registered. Now if they take same Legal
service from Advocate where liability is under RCM as per Notification no
13/2017, do they need to take registration and pay GST under RCM.
So as per section 23 (i)(a) of the act, if a
person engaged EXCLUSIVELY in the
business of supply not liable to tax or
wholly exempt from tax by virtue of some
exemption notification than no need to
take registration even if it receive service
where tax need to paid under RCM. It is
an independent section and read
exclusively.
In other case if a person who engage in
a business of goods or services which is
partially or fully liable to tax but have not
taken registered due to Thresold
exemption limit. Need to take registration
and pay tax under RCM if he receives
service or good which is liable to RCM.
No
Yes

106
As per Section 31 (3) (g) of the CGST Act, 2017, a registered person who is
liable to pay tax under section 9 (3) or section 9 (4) i.e. under reverse
charge basis is required to issue a Payment Voucher at the time of making
payment to the supplier.
Rule 52 of the Central Goods and Service Tax Rules, 2017 contains
details/particulars which are required to be provided in payment voucher
Supplier
Recipient
Registered

SN Panigrahi 107
Input Tax Credit

108
A supplier cannot take ITC of GST paid on goods or services used to make supplies on which recipient is
liable to pay tax.
The Recipient after making Payment of GST on RCM basis against generation of Self invoice is eligible to
take ITC subject to Eligibility
Supplier
Outward Supply
on which GST
Payable on
RCM basis by
Recipient
Not Eligible
to Take ITC
Tax Paid
Inputs
Registered
Recipient
ITC Allowed
Subject
Eligibility
Generate Self
Invoice as per
Sec 31(3)(f);
Rule : 36 (1)
& Rule 46
Pay GST on
RCM
Input Tax Credit (ITC)

109
Compliances in respect of supplies under reverse
charge mechanism:
1. As per section 31 of the CGST Act, 2017 read with Rule 46 of the CGST Rules, 2017, every tax
invoice has to mention whether the tax in respect of supply in the invoice is payable on
reverse charge. Similarly, this also needs to be mentioned in receipt voucher as well as refund
voucher, if tax is payable on reverse charge.
2. Maintenance of accounts by registered persons: Every registered person is required to keep and
maintain records of all supplies attracting payment of tax on reverse charge
3. Any amount payable under reverse charge shall be paid by debiting the electronic cash
ledger. In other words, reverse charge liability cannot be discharged by using input tax credit. However,
after discharging reverse charge liability, credit of the same can be taken by the recipient, if he is
otherwise eligible.
4. Invoice level information in respect of all supplies attracting reverse charge, rate wise, are to
be furnished separately in the Table 4B of GSTR-1.
5. Advance paid for reverse charge supplies is also leviable to GST. The person making advance
payment has to pay tax on reverse charge basis.

110
Invoice under Reverse Charge
A registered person who is Liable to Pay Tg ax under reverse charge has to mandatorily issue
an invoice in respect of goods or services both received by him.
As per Sec 31(3) (f) of the CGST Act, 2017 read with Rule 46 of the CGST Rules, 2017, every
tax invoice has to mention whether the tax in respect of supply in the invoice is payable
on reverse charge.
•The recipient of the supply is liable to pay tax based on Self Generated Invoice.
•Every person who is paying tax on reverse charge basis has to mention “Tax Being Paid on
reverse charge” in his tax invoice.
•There will be a single copy of such invoice which he shall retain for return filing purpose.

111
Invoice under Reverse Charge
(As per Sec 31(3) (f) of the CGST Act, 2017 read with Rule 46 of the CGST Rules, 2017)
“Tax Being Paid on Reverse Charge”
Name of Supplier:
Address:
Contact Details : Email ID & Mobile
Invoice Number :
Date:
Reverse Charge : (Yes / No)
Place of Supply
Bill to: Ship to:
Name:
Address:
State:
State Code:
GSTIN:
Name:
Address:
State:
State Code:
GSTIN:
Sr.
No.
Description of
Goods/Service
HSN/
SAC
Qty Unit Rate Total Taxable
value(Rs.)
CGST SGST IGST Total
Rate Rs. Rate Rs. Rate Rs.
Total
Value in Words:
Terms & Condition:
1.
2.
3.
4.
For M/s __________________________
Authourized Signatory

112
a Name, Address, GSTIN No of Supplier
b
Unique Consecutive Serial Number of Each Invoice in one or multiple series – 16 Digits (Can have “-”
and “/”
But it should be different series for Each Year
c Date of Issue of Invoice
d Name , Address ,GSTIN of recipient If Registered
e
In Case of Unregistered Buyer, Name, Address, State, Place of Delivery is compulsorily required if
Invoice Value before taxes is more than 50000
f
In Case of Unregistered Buyer, Name, Address, State, Place of Delivery is compulsorily required if
Invoice Value before taxes is less than 50000 if customer demands
g HSN Code of Goods
h Description of Goods
i Quantity as well as Quantity Code or Units
j Total Value of Goods or Services or both
k Discount if any and Taxable Value (Total Value-Discount)
l Rate of Tax (Separately show CGST, SGST, without IGST, UTGST, Cess if any)
m Amount of Tax
n Place of Supply (It is required For Interstate Sales)
o Address for Delivery
p Whether Tax is Payable Under Reverse Charge
q Signature/Digital Signature / Electronic Signature of Authorized Signatory
Items Required in Tax invoice in GST (Rule 46)

113

114
Form GSTR-1: - In the case of registered person supplying specific goods and/or
services which are notified by government to registered recipient, where tax has to be
paid on reverse charge basis, the details (invoice wise, rate wise) of such supplies shall
be reflected in Table 4B of Form GSTR-1.

115
Form GSTR-3B: - In case of registered person supplying specific goods and/or services which
are notified by government to registered recipient, where tax has to be paid on reverse charge
basis, the taxable value of such supplies shall be reflected in Table 3.1 (c) of Form GSTR-3B.
According to section 17 (3) of the CGST Act, outward supplies, on which the recipient is liable to
pay tax on reverse charge basis, shall be treated as exempt supplies. However, author is of the
view that a separate row be made available in Form GSTR-3B similar to Form GSTR-1.

116
Form GSTR-9: - Aggregate value of supplies made by a registered person on
which tax is payable by the recipient on reverse charge basis shall be
reflected in Table 5C.

117
Form GSTR-9C: - Aggregate value of supplies made by a registered person
on which tax is payable by the recipient on reverse charge basis shall be
reflected in Table 7D. This shall be Declared Net off Credit & Debit Notes and
Amendments if any.

118
GSTR – 1
Table : 4B
GSTR – 9
Table 5C
GSTR – 9C
Table 7D
GSTR 3B
Table 3.1C
GSTR -1
Table 13(2) & 13(7)
GSTR 3B
Table 3(1)(D) & 4A(3)
GSTR -9
Table 4G, 6C & 6D
GSTR 9C
Table 9

SN Panigrahi 119
Form GSTR-1: - In the case of registered Taxable person Receiving Supply of Notified goods and/or services or
Receipt of Supplies from Un-registered Supplier, where tax has to be paid on reverse charge basis, the details the
Self Invoice Series should be reflected in Documents Issued During the Tax Period in Table 13.2 & 13.7 of Form
GSTR-1.

SN Panigrahi 120
Form GSTR-3B: - In case of registered Taxable person Receiving Supply of Notified goods and/or
services or Receipt of Supplies, where tax has to be paid on reverse charge basis, it should be
Reflected in Table 3.1 (d) & Table 4A (3) of Form GSTR-3B.

SN Panigrahi 121
Form GSTR-9: - The aggregate value of all inward supplies (including advances and net of
credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the
annual return) on reverse charge basis shall be reflected in Table 4G. This shall include
supplies received from registered persons and unregistered persons on which tax is levied on
reverse charge basis. This shall also include aggregate value of all import of services.

122
Form GSTR-9 : The aggregate value of input tax credit availed on all inward supplies received
from unregistered persons (other than import of services) on which tax is payable on reverse
charge basis shall be declared in Table 6C. It may be noted that the total ITC availed is to be
classified as ITC on inputs, capital goods and input services. However, for FYs 2017-18 and 2018-
19, the registered person shall have an option to either report the breakup of input tax credit as
inputs, capital goods and input services or report the entire input tax credit under the “inputs” row
only in terms of Notification No. 56/2019-Central Tax, dated 14-11-2019.
The aggregate value of input tax credit availed on all inward supplies received from
registered persons on which tax is payable on reverse charge basis shall be declared in
Table 6D. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital
goods and input services. But for FYs 2017-18 and 2018-19, the registered person shall have
an option to either report Table 6C and Table 6D separately or report the consolidated details
of Table 6C and 6D in Table 6D only as per Notification No. 56/2019-C.T., dated 14-11-2019.

SN Panigrahi 123
Form GSTR-9 : Table 6C & 6D

SN Panigrahi 124
Form GSTR-9C: - Supplies where tax was paid on reverse charge basis by the recipient shall be declared under the
head titled “RC” in Table 9.

SN Panigrahi 125
Form GSTR-9C:
Any ITC availed in respect of RCM shall be declared in Table 12.

SN Panigrahi 126
Notice
As per Section 46, where a registered person fails to furnish a return under section 39 or section 44 or section 45, a notice shall
be issued requiring him to furnish such return within fifteen days in such form and manner as may be prescribed.
Late Fees
Section 47 of the CGST Act, 2017 provides,
(1) Any registered person who fails to furnish the details of outward or inward supplies required under section 37 or section 38 or
returns required under section 39 or section 45 by the due date shall pay a late fee of one hundred rupees for every day during
which such failure continues subject to a maximum amount of five thousand rupees.
(2) Any registered person who fails to furnish the return required under section 44 by the due date shall be liable to pay a late
fee of one hundred rupees for every day during which such failure continues subject to a maximum of an amount calculated at a
quarter per cent of his turnover in the State or Union territory.

SN Panigrahi 127
Interest
Section 50 of the CGST Act, 2017 provides,
(1) Every person who is liable to pay tax in accordance with the provisions of this Act or the rules made thereunder, but
fails to pay the tax or any part thereof to the Government within the period prescribed, shall for the period for which the
tax or any part thereof remains unpaid, pay, on his own, interest at such rate, not exceeding eighteen per cent., as may
be notified by the Government on the recommendations of the Council.
2) The interest under section 50(1) shall be calculated, in such manner as may be prescribed, from the day succeeding the
day on which such tax was due to be paid.
(3) A taxable person who makes an undue or excess claim of input tax credit under section 42(10) or undue or excess
reduction in output tax liability under section 43(10), shall pay interest on such undue or excess claim or on such undue or
excess reduction, as the case may be, at such rate not exceeding twenty-four per cent., as may be notified by the
Government on the recommendations of the Council.

SN Panigrahi 128
Penalties
As per section 122 of the CGST Act, 2017,
(1) Where a taxable person who-
(xi) is liable to be registered under this Act but fails to obtain registration he shall be liable to pay a penalty of ten thousand rupees or
an amount equivalent to the tax evaded whichever is higher.
(2) Any registered person who supplies any goods or services or both on which any tax has not been paid or short-paid or
erroneously refunded, or where the input tax credit has been wrongly availed or utilised, -
(a) for any reason, other than the reason of fraud or any wilful misstatement or suppression of facts to evade tax, shall be liable to a
penalty of ten thousand rupees or ten per cent of the tax due from such person, whichever is higher;
(b) for reason of fraud or any wilful misstatement or suppression of facts to evade tax, shall be liable to a penalty equal to ten
thousand rupees or the tax due from such person, whichever is higher.
(3) Any person who––
(a) aids or abets any of the offences specified in clauses (i) to (xxi) of sub-section (1);
(c) receives or is in any way concerned with the supply of, or in any other manner deals with any supply of services which he knows
or has reasons to believe are in contravention of any provisions of this Act or the rules made thereunder;
(e) fails to issue invoice in accordance with the provisions of this Act or the rules made thereunder or fails to
account for an invoice in his books of account,
shall be liable to a penalty which may extend to twenty-five thousand rupees.
As per section 125 of the CGST Act, 2017, any person, who contravenes any of the provisions of this Act or
any rules made thereunder for which no penalty is separately provided for in this Act, shall be liable to a
penalty which may extend to twenty-five thousand rupees.

129
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 Sec 9(3) or 9(4) of CGST Act
Definition - Section 2(98) of
CGST Act
Registration
• Recipient of Goods or Services Notified under sec 9(3) or sec 9(4) must be Registere
d under GST - Section 24(iii) of CGST Act
Tax Payment on RCM by
Recipient
Tax under Reverse Charge can be Paid through Cash only
ITC can’t be utilized for Payment of Tax under GST
Rule 85(4) of CGST Rules
Issue Self Invoice
A registered Recipient Under RCM has to mandatorily issue an invoice in respect of goods or services
both received by him from URP. Section 31(3)(f) of the CGST Act, 2017.
Issue Payment Voucher @ the Time of Payment to Supplier. Section 31(3)(g) of the CGST Act, 2017
RCM Applicable to Composition
Scheme & on Advance Payment
•The composition scheme registered individuals also come under the reverse charge,
• No credit of RCM be available. RCM also applicable to payments made in Advance
Returns Filling
Registered RCM Supplier to File GSTR – 1 : Table 4(B) GSTR 3B
Registered Recipient to File GSTR – 3B : Table 3(1)(D) & 4A(3)
SN Panigrahi; Essenpee Business Solutions, India
Availing ITC
The Recipient after making Payment of GST on RCM basis against generation of Self
invoice is eligible to take ITC subject to Eligibility

130
Notification No. 4/2017-CentralTax(Rate), dated the 28th June, 2017
Notification No. 8/2017- Union Territory Tax (Rate), dated the 28th June, 2017
Notification No. 8/2017-Central Tax (Rate), dated the 28th June, 2017
Notification No. 10/2017-Integrated Tax(Rate), dated the 28th June, 2017
Notification No. 13/2017-Central Tax (Rate) dated the 28th June, 2017
Notification No. 32/2017-Integrated Tax (Rate), dated the 13th October, 2017
Notification No. 38/2017-Central Tax (Rate), dated 13th October, 2017
Notification No. 22/2018-Central Tax (Rate), dated 6th Aug, 2018
Notification No. 23/2018-Integrated Tax(Rate), dated 6th Aug, 2018
Notification No. 29/2018-Central Tax (Rate), dated 31st Dec, 2018
Notifications No. 1/2019-Central Tax (Rate), dated the 29th Jan,2019
Notification No. 1/2019-Integrated Tax (Rate), dated the 29th Jan,2019
Notification No. 1/2019-Union Territory Tax(Rate), dated the 29th Jan,2019
Notification No. 7/2019-Central Tax(Rate), dated 29th March, 2019
Notification No. 22/2019-Central Tax(Rate), dated 30th Sep, 2019
Notification No. 29/2019-Central Tax(Rate), dated 31st Dec, 2019
Circular no. 130/2019–GST, dated 31st Dec, 2019

Contact Details:
SN Panigrahi
9652571117
snpanigrahi1963@gmail.com 134

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