रिवर्स चार्ज क्या है?

अन्य नाम: RCM

रिवर्स चार्ज में जीएसटी आपूर्तिकर्ता के बजाय खरीदार सीधे सरकार को चुकाता है — कुछ निर्दिष्ट आपूर्तियों और अपंजीकृत व्यक्तियों से खरीद पर।

It covers legal services from an advocate, goods transport agency services, sponsorship, director's fees and imports of services, among others. The recipient raises a self-invoice, pays the tax in cash — not from credit — and may then claim it back as input tax credit.

The credit claim is a separate step from the payment, and doing only one of the two is a common error.

क्यों मायने रखता है

A business paying an advocate or a transporter owes GST on that payment even though no GST appeared on the bill. Missing it surfaces years later in an audit.

एक उदाहरण, आँकड़ों के साथ

A registered business rents commercial premises from an unregistered landlord for ₹1,00,000 a month.

आँकड़े उदाहरण के लिए हैं; आपकी स्थिति के अनुसार बदलेंगे।
Monthly rent	₹1,00,000
GST rate on commercial rent	18%
GST payable by the tenant under reverse charge	₹18,000
Paid in cash — reverse charge cannot be set off with credit	₹18,000
Input credit claimable in the same or a later month	₹18,000

Cash flow, not cost — the ₹18,000 is paid and then claimed back as credit. What makes it expensive is forgetting: unpaid reverse charge liability carries interest at 18% and is one of the first things a GST audit looks for.

कानूनी स्थिति

प्रत्येक आँकड़े के साथ उसका स्रोत।
मद	मान	स्रोत
General provision	Recipient liable to pay tax on notified supplies	Section 9(3), CGST Act 2017
Supplies from unregistered persons	Notified categories only	Section 9(4), CGST Act 2017
Payment method	Cash only — the credit ledger cannot be used	Section 49(4), CGST Act 2017
Common categories	Goods transport, legal services from an advocate, director services, sponsorship, import of services	Notification 13/2017-Central Tax (Rate)
Self-invoice requirement	Required where the supplier is unregistered	Section 31(3)(f), CGST Act 2017

इसे इनसे न मिलाएँ

ये शब्द अक्सर एक-दूसरे के लिए इस्तेमाल कर लिए जाते हैं। ये अलग हैं।

Forward charge

Under forward charge the supplier collects the tax and pays it. Under reverse charge the recipient pays it directly, and the supplier's invoice carries no GST.

TDS under GST

GST TDS under section 51 applies to specified government recipients deducting 2% from payments to suppliers. Reverse charge shifts the whole tax liability, not a percentage.

आम सवाल

If I claim the credit back, why does it matter?

Because the payment and the credit are not simultaneous, and because failing to pay it at all attracts 18% interest plus penalty. It is also the item most reliably missed in a self-prepared 3B, which makes it the item an audit checks first.

Do I need to raise an invoice to myself?

Yes, where the supplier is unregistered. A self-invoice under section 31(3)(f) is the document that supports both the liability and the credit, and a reverse charge claim without one is unsupported.

जो अक्सर ग़लत होता है

Missing reverse charge on commercial rent from an unregistered landlord — the single most commonly overlooked item
Attempting to pay reverse charge liability from the credit ledger, which the portal will not allow
Not raising the self-invoice, leaving the credit unsupported
Overlooking goods transport agency charges, which fall under reverse charge for most recipients