As per section 2 {6} or the IGST act 2017 , In definition of Import of service the supplier of service should be located in India , one has to full all the conditions in section 2{6} of the IGST act 2017 to consider as a import of service . In your case services are prov...
In case of Import of service, if the nature of service does not fall under the one specified under Section 13(3) to 13(13) of IGST Act, then Place of supply shall be the location of the recipient of service. Hence IGST is to be discharged under RCM. RCM would generally be applicable...
Charge sheet under section 132.(9) Rcm on roc fees(1) Value and tax payment condition under provio to section 16(2)of cgst act... (3) Gst refund under inverted duty scheme(7) Cancellation of gst registration(9) Service by way of renting of any immovable property other than residential...
Frequently Asked Questions (FAQ) about GST Registration 1. Does aggregate turnover include value of inward supplies Refer Section 2(6) of CGST Act. received on which RCM is payable? Aggregate turnover does not include Read More Anti-Profiteering Measures to Benefit Consumers under GST Posted on ...
As per Section 2(98) of the CGST Act only the recipient can be made liable to pay tax under RCM and the RCM cannot be disintegrated from the recipient of supply. There cannot be 2 recipients of the same service i.e., the foreign exporter and the Respondent. The taxable event for levy...