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Reverse Charge Mechanism in GST- Cross Border Transaction - GST Ready Reckoner - GSTExtract ..... Reverse Charge Mechanism in GST- Cross Border Transaction Cross border transaction Inter-state transaction- Whether IGST Payable or CGST and SGST/UTGST payable under RCM? In case of Services defined in section 9(3), 9(4) and 9(5) CGST Act 2017 and 5(3), 5(4) and 5(5) of IGST Act 2017, like GTA Services, Advocate Services, Author, Director etc. in case of Inter- State transaction- RCM applies u/s 5(3), 5(4) and 5(5) of IGST Act 2017 in case of Intra- State transaction- RCM applies u/s 9(3), 9(4) ..... x x x x x Extracts x x x x x Reverse Charge Mechanism in GST- Cross Border Transaction - GST Ready Reckoner - GST x x x x x Extracts x x x x x
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