This document discusses reverse charge mechanism in India. It provides a brief history of reverse charge introduction and key court cases. It outlines services where reverse charge is applicable and the liability split between service provider and recipient. Key points are made around registration requirements, invoice details, CENVAT credit availment and payment timelines for the recipient under reverse charge. Specific provisions for services like GTA, rent a cab and manpower supply are explained. Common questions around reverse charge are also addressed.