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An overview

It is a mechanism by which the GST is charged and remitted to the Government. The concept of RCM is all about The person who required to pay tax either the Service provider (or) Service recipient.

Generally, the Service provider is required to collect and pay tax to the government but incase of RCM Service recipient is Required to pay tax directly to the Government.

List of Transactions which are chargeable to RCM:

  • Advocate Services availed.
  • A person appointed as director in a company.
  • Goods transport agency, Business Facilitator, Insurance Agent.
  • Copyright Services
  • A person who is located in Non- Taxable Territory.
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