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cleartax.in
All about Reverse Charge Mechanism (RCM) under GST
This article explains all aspects of reverse charge under GST. It also covers the Time of Supply, ITC and self invoicing under RCM.
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Goods and Services Tax (GST) will be on ‘supply’ of goods instead of on sale of goods. This will radically change the present tax structure. Stock transfers, branch transfers and free supplies of goods and services to related persons will get covered under GST. You can buy the book here: http://bit.ly/2ohmQI5 | Taxmann
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