Common reverse charge situations

Under reverse charge, the recipient pays the GST instead of the supplier. A few situations come up often.

Frequent cases

• Goods transport agency (GTA) freight
• Legal services from an advocate
• Director's services to a company
• Import of services (for example overseas software or ads)
• Certain notified purchases from unregistered suppliers

For these you pay GST under RCM, issue a payment voucher, and claim credit if eligible.