Bharat's Reverse Charge Mechanism under GST
 

Bharat's Reverse Charge Mechanism under GST – 4th Edition 2025 is a specialized and updated reference guide that provides a deep dive into one of the most complex yet crucial aspects of the Goods and Services Tax (GST) framework — the Reverse Charge Mechanism (RCM). This latest edition captures all amendments and notifications relevant up to 2025, including recent rulings and clarifications by the GST Council and CBIC.

This book serves as an indispensable tool for businesses, tax consultants, and GST professionals dealing with inward supplies, import of services, and inter-state transactions where reverse charge liability arises.

🔍 Key Features:

• ✅ Detailed Coverage of Reverse Charge Provisions:

  • In-depth explanation of Section 9(3), 9(4), and 9(5) of CGST Act and Section 5(3), 5(4), and 5(5) of IGST Act

• 📌 Comprehensive List of RCM Categories:

  • Updated list of goods and services notified under RCM as of 2025

  • Includes sector-specific RCM scenarios such as GTA, legal services, security services, and import of services

• 🧾 Compliance Procedures & Documentation:

  • Step-by-step guidance on invoicing, payment of tax under RCM, ITC eligibility, and GSTR reporting

• ⚖️ Judicial Pronouncements & CBIC Clarifications:

  • Key tribunal rulings, advance rulings (AAR), and departmental clarifications relevant to reverse charge applicability

• 💼 Industry-Specific Guidance:

  • Tailored insights for businesses in real estate, hospitality, e-commerce, construction, and finance

• 📚 Ready Reference Tables:

  • User-friendly tables for quick access to notification numbers, effective dates, and applicable tax rates

👨‍💼 Who Should Buy This Book?

• Tax Professionals and Consultants

• Accounts & Finance Managers

• GST Practitioners and Legal Advisors

• Businesses Liable under RCM

• CA, CMA, and CS Students preparing for tax papers

✅ Why This Book Is a Must-Have:

• Keeps you fully compliant with latest RCM provisions under GST law

• Prevents costly non-compliance and penalties by ensuring proper treatment of reverse charge supplies

• Helps in accurate ITC planning and tax reporting

Bharat's Reverse Charge Mechanism under GST – 4th Edition 2025 is a highly practical and authoritative manual that simplifies reverse charge complexities and enhances your understanding of tax obligations under the GST regime.