Maniraj Anantham Reverse Charge Mechanism (RCM) under GST Applicability of Reverse Charge Mechanism (RCM) Section 2(98) of the CGST Act, 2017 has defined the term “Reverse Charge” and the same is reproduced as follows Generally, the supplier of goods or serv... GST GST RCM Dec 5, 2022 GUIDE