Reverse Charge Mechanism (RCM) under GST

Reverse Charge Mechanism (RCM) under GST

• Category: Others
• Date: 14-07-2026

Reverse Charge Mechanism (RCM) under GST is a critical aspect of the GST framework that places the responsibility to discharge tax on the recipient instead of the supplier in specified transactions. Ensuring proper identification and compliance with RCM provisions is essential to avoid unnecessary tax exposures, interest, and penalties.

To facilitate a better understanding of this important concept, we have prepared a concise presentation covering the legal framework, notified goods and services, promoter-specific provisions, monthly compliance workflow, recent amendments, and practical compliance checkpoints under the GST law.

We hope this presentation serves as a practical guide for businesses, tax professionals, and other stakeholders in effectively identifying RCM transactions and ensuring timely compliance.

In an attempt to provide information regarding issues that many of you face, we have made a simple effort to explain the concept of Reverse Charge Mechanism under GST in an easy and practical manner.

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