根据商品和服务税（“GST”），一般而言，商品和服务供应商有责任为供应品支付商品及服务税，也就是说，在供应商品或服务时，供应商在销售对价的基础上收取商品及服务税，并从接收者那里收取相同的商品及服务税，并在到期日之前将此类商品及服务税金额存入政府账户
相反，就商品及服务税下的反向收费机制（“RCM”）而言，收款人本人有责任为自己而不是供应商收到的商品和服务缴税。因此，收件人应对商品及服务税的所有合规性负责。
在这里，我们将仔细研究RCM（反向充电机制），以便您更容易理解。向下滚动看看。
1。商品及服务税下的反向收费何时适用？
2017年《中央商品和服务税法》第9（3）、9（4）和9（5）条赋予了在RCM基础上征收商品及服务税的权力，该条规定了根据RCM缴纳商品及服务税的各种条件。这些如下——
1.1 对特定商品和服务的供应收取反向收费
1.2 反向收取未注册人士向注册人士供应的费用。
1.3 通过电子商务运营商对供应品进行反向收费。
1.1 根据商品及服务税对特定商品和服务的供应收取反向收费（2017 年 CGST 法案第 9 (3) 条）
2017年《商品及服务税法》第9（3）条授权政府与商品及服务税委员会协商，规定某些类别的商品和服务，其中商品和服务应由收款人根据RCM支付。
CBEC（中央消费税和海关委员会）已根据2017年CGST法案第9（3）条规定了以下类别的商品和服务，其中商品和服务应根据RCM支付。那是-
1.1.1 根据商品及服务税以反向收费支付商品及服务税的商品清单
- 腰果，未去壳或去皮
- 烟叶
- Bidi 包装树叶（tendu）
- 原棉
- 真丝纱
- 彩票的供应
- 优先部门贷款证书
- 二手车、旧货和二手货、扣押和没收的货物、废物和废料
1.1.2 根据商品及服务税以反向收费方式支付商品及服务税的服务清单
根据2017年6月28日第13/2017号RCM通知，规定了以下服务：
| Nature of Service |
Supplier of Service |
Recipient of Service (Liable to pay GST under RCM) |
| Supply of Services by a goods transport agency (GTA) in respect of transportation of goods by road |
Goods Transport Agency (GTA) |
Specified persons |
| Services supplied by an individual advocate including a senior advocate |
An individual advocate including a senior advocate or firm of advocates |
Any business entity located in the taxable territory. |
| Services supplied by an arbitral tribunal to a business entity. |
An arbitral tribunal. |
Any business entity located in the taxable territory. |
| Services provided by way of sponsorship to any body corporate or partnership firm |
Any person |
Any body corporate or partnership firm located in the taxable territory. |
| Services supplied by the Central Government, State Government, Union territory or local authority to a business entity excluding certain services |
Central Government, State Government, Union territory or local authority |
Any business entity located in the taxable territory. |
| Services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered under the GST law |
Central Government, State Government, Union territory or local authority |
Any person registered under the GST law |
| Services supplied by any person by way of transfer of development rights or Floor Space Index (FSI) (including additional FSI) for construction of a project by a promoter. |
Any person |
Promotor |
| Long term lease of land (30 years or more) for consideration in the form of upfront amount (called as premium, salami, cost, price, development charges or by any other name) or periodic rent for construction of a project by a promoter. |
Any Person |
Promoter |
| Services supplied by a director of a company or a body corporate |
A director of a company or a body corporate |
The company or a body corporate located in the taxable territory. |
| Services supplied by an insurance agent to any person carrying on insurance business. |
An insurance agent |
Any person carrying on insurance business, located in the taxable territory |
| Services supplied by a recovery agent to a banking company or a financial institution or a non-banking financial company. |
A recovery agent |
A banking company or a financial institution or a non-banking financial company, located in the taxable territory |
| Supply of services by an author, music composer, photographer, artist or the like by way of transfer or permitting the use or enjoyment of a copyright |
Author or music composer, photographer, artist, or the like |
Publisher, music company, producer or the like, located in the taxable territory. |
| services by an author by way of transfer or permitting the use of a copyright covered under Section 13(1)(a) of the Copyright Act, 1957 relating to original literary works to a publisher. |
Author |
Publisher located in the taxable territory subject to given exception |
| Supply of services by the members of Overseeing Committee to Reserve Bank of India |
Members of Overseeing Committee constituted by the Reserve Bank of India |
Reserve Bank of India |
| Services supplied by individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm to bank or non-banking financial company (NBFCs) |
Individual Direct Selling Agents (DSAs) |
A banking company or a non-banking financial company, located in the taxable territory |
| Services provided by business facilitator (BF) to a banking company |
Business facilitator (BF) |
A banking company, located in the taxable territory |
| Services provided by an agent of business correspondent (BC) to business correspondent (BC). |
An agent of business correspondent (BC) |
A business correspondent, located in the taxable territory. |
| Security services (services provided by way of supply of security personnel) provided to a registered person |
Any person other than a body corporate |
A registered person, located in the taxable territory. |
| Services of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient |
Any person, other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging central tax at the rate of 6 percent to the service recipient |
Any body corporate located in the taxable territory |
| Services of lending of securities under Securities Lending Scheme, 1997 (“Scheme”) of Securities and Exchange Board of India (“SEBI”), as amended. |
Lender |
Borrower |
注意：
- 如果只从事供应商品或服务的商品或服务的供应商应由收款人缴纳税款 u/s 9 (3)，则该供应商免税 商品及服务税登记。第 5/2017 号通知 — 中央税务
1.2 根据商品及服务税向注册经销商提供的用品收取反向费用 未注册的经销商 （2017 年 CGST 法案第 9 (4) 条）
未注册的经销商 在商品及服务税中，没有责任对他们提供的商品或服务收取商品及服务税。但是，为了遏制逃避商品及服务税，第9（4）条规定，当未注册的供应商向注册经销商提供商品或服务时，此类交易的商品及服务税将由收款人根据RCM支付。这意味着，接收方需要直接向政府缴纳商品及服务税，而不是供应商。
根据第9（4）条，政府将规定商品和服务清单，其中RCM下的商品和服务税将由商品和服务的接收者支付。
在这种情况下，注册经销商需要自行开具发票才能根据RCM支付商品及服务税。对于州际购买，IGST 需要由买方支付。对于 州内供应，购买者必须支付商品及服务税和商品及服务税。
该部已通过2019年3月29日第07/2019号通知——中央税（税率）通知以下商品，根据2017年CGST法案第9（4）条，收货人将根据反向收费机制征税：
| Category of Supply of goods and services |
Recipient liable to pay GST under RCM |
Date of applicability |
Reference |
| Supply of such goods and services which constitute the shortfall from the minimum value of goods or services purchased by a promoter for construction of project, in a financial year (or part of the financial year till the date of issuance of completion certificate or first occupation, whichever is earlier) as prescribed in notification No. 11/ 2017- Central Tax (Rate), dated 28th June, 2017 |
Promoter |
1st April, 2019 |
Notification No. 07/2019- Central Tax (Rate) dated 29th March, 2019 |
| Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975) |
Promoter |
1st October, 2019 |
Notification No.24/2019- Central Tax (Rate) dated 30th September, 2019 |
| Capital goods falling under any chapter in the first schedule to the Customs Tariff Act, 1975 (51 of 1975) supplied to a promoter for construction of a project on which tax is payable or paid at the rate prescribed for items (i), (ia), (ib), (ic) and (id) against serial number 3 in the Table, in notification No. 11/ 2017- Central Tax (Rate), dated 28th June, 2017. |
Promoter |
1st April, 2019 |
Notification No. 07/2019- Central Tax (Rate) dated 29th March, 2019 |
在此期间，区域协调机制在未注册人员提供商品和服务方面取得了许多进展。借助下表，我们可以看到未注册人员供应RCM的情况随时间推移而发生的变化。
| Period |
Applicability of GST under RCM u/s 9(4) of CGST Act, 2017 |
Reference |
| 1st July, 2017 to 12th October, 2017 |
GST under RCM was applicable on supply of goods or services received from unregistered dealers u/s 9(4) of CGST Act, 2017 provided aggregate value of supplies received from all or any of unregistered person is INR 5000 or more in a day |
Notification No. 8/2017-Central Tax (Rate) dated 28th June, 2017 |
| 13th October, 2017 to 31st March, 2018 |
All supplies received from unregistered dealers were exempted from Section 9(4) of CGST Act, 2017 irrespective of amount. |
Notification No. 38/2017 – Central Tax (Rate) dated 13th October, 2017 (amending Notification No. 8/2017) |
| 31st March, 2018 to 30th June, 2018 |
Above mentioned exemption extended |
Notification No. 10/2018 – Central Tax (Rate) dated 23rd March, 2018 |
| 1st July, 2018 to 30th September, 2018 |
Above mentioned exemption extended |
Notification No. 12/2018 – Central Tax (Rate) dated 29th June, 2018 |
| 1st October, 2018 to 30th September, 2019 |
Above mentioned exemption extended |
Notification No. 22/2018 – Central Tax (Rate) dated 6th August, 2018 |
注意：原件 N/No 2019年1月29日第01/2019-中央税（税率）号通知撤销了2017年6月28日的8/2017-中央税（税率），自2019年2月1日起生效。因此，自2019年2月1日起，所有豁免均已撤回。
1.3 通过电子商务运营商对供应品进行反向收费（第 9 (5) 节）
许多服务提供商通过电子平台提供服务，因为这有助于建立庞大的客户群。但是，考虑到他们的运营商规模和数量众多，有时可能无法全部追踪。为了便于合规，政府规定了电子商务运营商遵守商品及服务税的责任。
CGST法案第9（5）条授权政府指定特定类别的 服务 提供 州内 通过电子商务运营商，电子商务运营商有责任支付商品及服务税。因此，当一个人通过电子商务运营商提供服务时，此类服务的商品及服务税应由电子商务运营商根据RCM支付。
如果电子商务运营商在任何应纳税地区都没有业务，则代表该电子商务运营商的任何人都有责任支付商品及服务税。
例如，UrbanClap 提供电工、水管工、美容师等的服务。在这里，电子商务平台—— “UrbanClap” 有责任支付商品及服务税，它将从接受服务的消费者那里收取，而不是从注册的服务提供商那里收取。
如果电子商务公司在应纳税区域内没有实际存在，则必须有人代表该电子商务运营商，并且该人有责任缴纳税款。
2。商品及服务税下RCM负债的到期日
供应时间决定了将商品或服务视为供应的时间点，因此产生了纳税责任。它可以帮助供应商计算应纳税额（IGST/CGST/SGST），并确定发票中提及的税款到期日。商品和服务的供应时间不同。看一看。
2.1 在商品供应的情况下，商品及服务税下的到期日 RCM
当收件人有责任根据RCM为收到的商品支付商品及服务税时，供应时间应为以下日期中最早的日期-
- 收到货物的日期或
- 中输入的付款日期 账簿 收款人或从其银行账户中扣除款项的日期，以较早者为准
- 供应商开具发票之日起 30 天
如果无法通过上述方法指定日期，则供应时间将是收款人账簿中的记账日期，商品及服务税下的商品及服务税负债将相应地支付。
对于 Ex.
- 商品已于 2020 年 5 月 15 日收到
- 此类供应的付款日期 2020 年 6 月 20 日
- 发票中提及的日期是 2020 年 5 月 12 日
- 收件人账簿的录入日期为2020年5月18日
为此，货物的供应时间将是2020年5月15日。
2.2 在提供服务的情况下，商品及服务税下的RCM到期日
就像商品供应时间一样；服务的供应时间必须是以下日期中最早的日期：
- 收款人账簿中输入的付款日期或从其银行账户中扣除款项的日期，以较早者为准，或
如果无法通过上述方法确定供应时间，则必须将收款人账簿中的记账日期视为供应时间。
对于 Ex.
- 收款人账簿中的付款日期-2020 年 7 月 15 日
- 自发票中提及之日起 60 天后的立即日期-[如果发票日期为 2020 年 5 月 15 日；自发票之日起 60 天将为-2020 年 7 月 14 日]
- 收款人账簿中的输入日期-2020 年 7 月 18 日
因此，供应时间将是2020年7月14日。
3.根据RCM缴纳的税款的进项税抵免
根据2017年CGST法案第16（2）条，申请进项税抵免的条件之一是 “注册人持有 根据本法注册的供应商开具的税务发票或借记凭证，或可能规定的其他纳税文件”。
因此，为了申报根据RCM支付的商品及服务税的ITC的ITC，供应商的发票是不够的，因为在这种情况下，供应商不开具税务发票。但是，收款人根据RCM支付商品及服务税时使用的challan是纳税文件。
因此，收款人有权在根据RCM支付商品及服务税的当月申请ITC，前提是满足2017年CGST法案第16（2）条规定的其他条件。
4。有关 RCM 的常见问题解答
4.1 如果收款人不是注册经销商但需要根据RCM纳税怎么办？
所有根据反向收费机制被迫纳税的纳税人都需要在商品及服务税下进行登记，20/40万卢比的门槛不适用于他们。
4.2 我是按反向收费须缴纳商品及服务税的用品的制造商。我应该在商品及服务税下注册吗？
不，根据商品及服务税，收货人有责任缴纳税款的供应品的制造商无需根据商品及服务税进行注册。但是，如果在任何其他类别下产生注册责任，则供应商必须为此目的进行商品及服务税登记。
4.3 反向收费允许国际贸易中心吗？
只有在所提供的商品或服务用于或将要用于商业时，以反向收费缴纳的税款总额才可用于ITC（进项税抵免）。因此，在这种情况下，接收者可以利用ITC。
4.4 我也应该根据RCM为小额购买纳税吗？
在供应总额超过每天5000卢比之前，您无需为在州内从未注册的卖家处购买的商品支付反向收费项下的商品及服务税。
4.5 如果进项服务分销商收到可受反向收费机制约束的商品或服务，会发生什么？
好吧，输入服务分销商不能购买任何应向RCM负责的商品或服务。如果ISD希望获得此类物资并将RCM作为信用额度支付；该人需要注册为普通纳税人。仅此而已！现在你对反向充电机制了如指掌。如果您还有其他与 RCM 相关的疑问，请将其写在下面的评论框中。随时关注商品及服务税的最新动态。
