Who will issue the invoice under RCM in GST?

The receiver issues the invoice under RCM.

Is RCM Shown in Form GSTR-1?

The supplier needs to report sales for every invoice in his GSTR-1 form.

What is a commission agent in RCM under GST?

In RCM under GST, the tax liabilities are shifted to the recipient from the supplier, which is called commission agent.

Who is exempted from paying RCM under GST?

Reverse charge mechanism in GST applies only when the supply involves a charge. If the supply is exempted from it, RCM doesn’t apply.

Tag: Reverse Charge Mechanism

rcm under gst every business owner should know

RCM Under GST: Everything a Business Owner Should Know

Priyanka Chaudhari

June 3, 2025

GST

In the rapidly transforming taxation ecosystem, staying ahead of filing needs isn’t just an efficient practice but is a priority for business owners. One of the crucial aspects with too many misconceptions under the GST regime is the Reverse Charge Mechanism. No matter if you deal with unregistered suppliers, import operations, or getting goods or… Continue reading RCM Under GST: Everything a Business Owner Should Know