Reverse Charge Mechanism (Reverse Charge Voucher) (Hindi)

Reverse Charge Mechanism (RCM), a new concept introduced in India under GST Regime. Generally, the supplier of goods or services pays the tax on supply and it is necessary for the supplier to collect GST and deposit to the government. But in the case of Reverse Charge, there some special cases where the receiver/buyer becomes liable to pay the tax i.e. the chargeability gets reversed.