reverse charge under gst

When was the notification in respect to suspension of RCM u/s 9(4) was being issued?

In case of reverse charge who is liable to pay tax?

Who are the persons liable to pay tax under reverse charge mechanism?

Sec 9(4) of CGST reverse charge is applicable when supply of goods or services by ———–

When is the person eligible to claim the tax in case of RCM?

Can Input tax credit standing in the Electronic credit ledger be utilized for payment of tax under Reverse Charge Mechanism?

Is ITC available to the supplier, supplying goods /services under Reverse Charge Mechanism ?

What is the amount of Input tax credit available to a composite dealer falling under Reverse charge mechanism?

Which of the following statements are true?

Is the below statement correct: “A person is not required to obtain registration if he is required to pay tax under reverse charge but he has not exceeded his threshold limit”

Micro Apparels in Chennai, Tamil Nadu, avails fashion designing services of ` 50,00,000 from Prabhu Designs in Singapore. Who is liable to pay GST?

True or False:

In case of legal services by an individual advocate including a senior advocate or firm of advocated, GST is payable by recipient if he is a business entity located in India.

ABC Pvt. Ltd. appointed Mr. Z as their independent director and paid him the sitting fees. Is this supply covered under RCM?

GST is payable by recipient of services in the following cases:-
(i)Services provided by way of sponsorship to ABC Ltd.
(ii)Services supplied by a director of Galaxy Ltd. to Mr.
Krishna.
(iii)Services by Department of Posts by way of speed
post to MNO Ltd.
(iv)Services supplied by a recovering agent to SNSP Bank

In case of Goods Transport Agency (GTA) services, tax is to be paid under forward charge if:

16.Express Parcel Post Services provided by Department of Post to a business entity. The GST is liable to be paid by:

Mr. A businessman who take legal service from individual advocate and pay the tax under RCM by using ———–

ABC Ltd. avail service of Rudra goods transport agency for transportation of goods from factory located in Mumbai to its Nasik depot and paid freight Rs.1,00,000 and GST is applicable @ 5%. Who will pay GST?

Bharat Jewellers paid `50,00,000 for sponsorship of Miss India beauty pageant for sponsorship service. Who is liable to pay GST?

GST is payable by the recipient under reverse charge on ————-

Kokilabehen is appointed as an arbitral tribunal to reliance Industry Ltd. GST is payable by ————–

Mr. Vishal is appointed as a director of ABC Ltd. company (not in capacity of employee) an earn sitting fees  Rs.5,00,000. Who is liable to pay GST ?

Mr Veer is an agent of Life Insurance company. The insurance company pays commission Rs.8,00,000 excluding taxes. Who is liable to pay GST ?

In which case Govt. is not liable to pay tax

Goods transportation agency (GTA) is registered and does not avail the ITC. He provides GTA services to another registered person. Will this transaction fall under RCM? What shall be the GST Rate?

ABC Pvt. Ltd. has taken consultancy services from an engineer in USA. Who shall be liable to pay tax and under what head?

Mr. A was having Rs.50,000 in his credit ledger in the month of January, 2018 and in the same month he made purchases on which tax of Rs. 30,000 under RCM was to be paid. Which of the following method can be used for the same?

GTA is under expansion mode and is acquiring lot of trucks for the transportation. It wants to take the ITC on such capital goods. What rate shall he charge in order to avail the ITC?

ABC National Bank appointed Mr. A, a recovery agent in order to recover the amount paid to a defaulter Mr. B. who shall pay the tax in this supply?

Mr. B, a GTA in Delhi supplied services of Rs. 60,000 to Mr. Q, a registered person in Delhi and the entire amount was being paid to the GTA. What shall be the tax amount to be paid under RCM?