Pending professional review. This content was drafted with Claude from official sources and has not yet been reviewed by an ArthaKara professional. Verify against the official sources before relying on it.
Simple meaningWhen the buyer, not the seller, pays GST to the government.
Relevant ActCGST Act, 2017
Section / ruleSection 2(98), Section 9(3), 9(4)
Technical meaning
Liability to pay tax by the recipient instead of the supplier for notified supplies or supplies from unregistered persons as notified.
Practical example
A company paying legal fees to an advocate pays GST under RCM.
Related terms
Official reference
CGST Act, 2017, Section 2(98), Section 9(3), 9(4)
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