Taxmann X GSTPAM's GST Practical Guides | Reverse Charge Mechanism under GST Act [Finance Act 2023] – Covering day-to-day practical requirements of RCM under GST in an easy language

Download or read book Taxmann X GSTPAM's GST Practical Guides | Reverse Charge Mechanism under GST Act [Finance Act 2023] – Covering day-to-day practical requirements of RCM under GST in an easy language written by GSTPAM and published by Taxmann Publications Private Limited. This book was released on 2023-07-04 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a part of the GST Practical Guide – Five Book Series, which covers day-to-day practical requirements under the law in simple language. The coverage of GST Practical Guide – Five Book Series includes: • Accounts & Records Maintenance under GST Act • Registration, Suspension, Cancellation and Revocation of Cancellation • Reverse Charge Mechanism under GST Act • Returns Filing, First & Last Return, Monthly/Quarterly and Annual for Composition • Input Tax Credit This book will be helpful for tax practitioners, the legal fraternity, and departmental authorities. The Present Publications is the latest 2023 edition and has been amended by the Finance Act 2023. This book is authored by the Goods & Services Tax Practitioners' Association of Maharashtra & CA Vasudev Mehta. The detailed contents of this book are as follows: • Reverse Charge Mechanism under GST • Levy and Collection of Tax under Reverse Charge Mechanism • Supply by Unregistered Person to Registered Person under Section 9(4) of the CGST Act, 2017 • Compulsory Registration under GST • Time of Supply in Case of Goods Attracting Reverse Charge Mechanism under GST • Time of Supply in Case of Services Attracting Reverse Charge Mechanism under GST • Tax Cannot be Collected from Two Persons • Analysis of Entries of Applicability of Reverse Charge on Services Notified by Notification No. 13/2017 • Analysis of Entries of Applicability of Reverse Charge on Goods Notified by Notification No. 04/2017 • Purchase of 80% of Input and Input Services • Supply Through Electronic Commerce Operator • No Registration if Tax is Payable on Reverse Charge • Concept of Revenue Neutrality and its Applicability