GST Guide
August 02, 2026
1 min read
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Understanding Reverse Charge Mechanism (RCM)
G
GST Expert
Author
What is Reverse Charge Mechanism?
Under Reverse Charge Mechanism (RCM), the recipient of goods or services is liable to pay GST instead of the supplier.
When Does RCM Apply?
RCM applies to:
- Import of services
- Goods and services specified by the government
- Unregistered suppliers
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