1.0Taxmann Bloghttps://www.taxmann.com/postrich600338<blockquote class="wp-embedded-content" data-secret="rhT0IDEyXy"><a href="https://www.taxmann.com/post/blog/reverse-charge-mechanism-under-gst">Reverse Charge Mechanism under GST</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://www.taxmann.com/post/blog/reverse-charge-mechanism-under-gst/embed#?secret=rhT0IDEyXy" width="600" height="338" title="“Reverse Charge Mechanism under GST” — Taxmann Blog" data-secret="rhT0IDEyXy" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script> /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); </script> https://www.taxmann.com/post/wp-content/uploads/2021/02/2-43-scaled.jpg25601501Reverse Charge Mechanism under GST, prevalent since the Service Tax under Finance Act, 1994 and MVAT Act, 2002, assigns the liability of tax payment to the recipient of goods or services rather than the supplier, providing tax collection efficiency, jurisdictional reach, ease of collection, and the ability to indirectly tax exempt entities.