Reverse charge mechanism - Compliance

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..... f thirty days from the date of receipt of the said supply of goods or services, or both. [ Rule 47A ] 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. Invoice level information in respect of all supplies attracting reverse charge, rate wise, are to be furnished separately in .....

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..... gh ECOs in Table 8 of GSTR-1 and Table 3.1 (c) of GSTR-3B , for the time being. Important Notification Circulars Clarification on time limit under section 16(4) of CGST Act , 2017 in respect of RCM supplies received from unregistered persons Accordingly, it is clarified that in cases of supplies received from unregistered suppliers, where tax has to be paid by the recipient under reverse charge me .....

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