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1. Mandatory payment of GST under reverse charge mechanism (RCM) on supply of Goods - Notification as amended

2. Mandatory payment of GST under reverse charge mechanism (RCM) on supply of services - Notification as amended

3. GST on Reverse Charge Mechanism (RCM) u/s 5(4) of IGST / 9(4) of CGST - procurement of supplies from unregistered persons - levy deferred till the 30.09.2018 - See...

4. Exemption from GST on reverse charge basis u/s 5(4) extended till 30.06.2018

5. GST - levy of Priority Sector Lending Certificate (PSLC) brought under Reverse Charge Mechanism (RCM) - Notification as amended

6. Rate of Tax - Valuation - A bare perusal of the Section 4 (charging section) of KVAT Act and Rule 3 (computation provision) of KVAT Rules would clearly indicate that...

7. Levy of late fee charges - provision for purging the Bill of Entry - In fact, the expression purging is neither found in the Act nor in the aforesaid Regulation....

8. Reverse Charge Mechanism (RCM) - payment of tax u/s 5(4) of the IGST Act, 2017 exempted till 31.03.2018

9. The High Court held that the provisions of Section 144B read with Section 151A, which mandate a faceless assessment mechanism, are applicable to cases involving central...

10. Reverse Charge Mechanism (RCM) on renting of motor vehicles

11. CENVAT credit on unregistered premises - reverse charge mechanism - As the tax has been discharged on ‘reverse charge’ mechanism, the identity of provider of service is...

12. Levy and collection of GST on Reverse charge Basis - Section 9(4) of the CGST ACT, 2017 as amended - Government enabled to notify a class of registered persons who would...

13. Sub-section (1) in Section 5 amended to not levy integrated tax on Extra Neutral Alcohol used for manufacturing alcoholic liquor for human consumption. Section 6A...

14. Security services also brought within reverse charge system - see amended notification

15. The notification amends the earlier Notification No. 5/2017-Central Tax to exclude persons engaged in the supply of metal scrap falling under Chapters 72 to 81 of the...