What are the supplies on which reverse charge mechanism would apply at present?

Related MCQs

• Tax on inter-State supplies, import into India, supplies made outside India and supplies made in SEZ shall be charged to
• Section 2(6) of the CGST / SGST Act, 2017 defines aggregate turnover which is being computed on all India basis excluding the taxes charged under CGST Act, SGST Act, UTGST Act and IGST Act. Aggregate turnover shall include all supplies made by a taxable person comprising of (i) Taxable supply (ii) Exempt supply (iii) Export of goods and services (iv)All inter-state supply of person having same PAN (v) Supply on which tax is levied on reverse charge basis (vi)Value of all inward supply
• A person not required to obtain registration if he is required to pay tax under reverse charge and there are no taxable supplies made by him.
• Which of the following services are covered under Reverse Charge Mechanism of CGST Act, 2017? (i) Legal Consultancy (ii) Goods Transport Agency (iii) Manpower Supply (iv) Rent-a-Cab
• What is time of supply of goods liable to tax under reverse charge mechanism?
• Determine the Time of supply in accordance with provisions of Section 12 of the CGST Act, 2017 in case recipient of goods is liable to pay tax under reverse charge mechanism. Date of Invoice : 01-10-2019 Date of receipt of goods : 15-10-2019 Date of payment in books : 10-10-2019 Date of debit of payment in Bank A/c : 12-10-2019
• What is the time of supply of service in case of reverse charge mechanism?
• Which of the following services are notified under section 9(3) of CGST Act, 2017 or section 5(3) of IGST Act, 2017 the tax on which shall be paid on reverse charge basis by the recipient of such supply ? (i) Supply of security services provided by a person other than a body corporate to a composition tax payer (ii) Services supplied by an insurance agent to insurance company located in taxable territory (iii) Supply of services by way of renting of hotel accommodation through e-commerce operator. (iv)Supply of notified categories of goods or services or both by a supplier, who is not registered, to specified class of registered persons. Choose from the following options :
• Reverse charge under section 9(3) of the CGST Act is applicable:
• Reverse charge is applicable: