In GST Tax Regime Reverse charge is applicable to Supply and supply includes both i.e. Goods as well as Services, If we talk about RCM in case of Goods then the recipient of goods is liable to pay tax under RCM scheme ,hence we can say that it is the different tax system than the normal system which are not in any previous tax regime hence the tax calculation and tax payment system is differ form others so here we discuss the Time of supply as per sub- section 3 of section 13 of the Act and the cases where the RCM is applicable as per notification issue by Govt. on recommendation of the council under GST, where the recipient who is liable for pay tax, of the goods and supplier of Goods and Particulars of goods which are liable for RCM.


Time of Supply under Reverse Charge

Section 12(3) time of supply in case of RCM

Time of supply shall be Earliest of following dates in a) or b) or c):

a) The Date of the Receipts of Goods
b) The Date of payment as entered in to Books of Account or Payment which is earlier *
c)The Date immediately following 30 days from date of issue of invoice or any other documents or any other proof valid , by supplier

Proviso Provided that if Time of supply not decided with help of above section then date of supply is Entry in books of Accounts of recipient of supply


*This point is no more applicable based this Notification No. 66/2017 – Central Tax issued on 15.11.2017


Following are case of RCM in case of Goods under notification No. 4/2017-CT/ 13/2017-UTT and 10/2017 of IT.

Particulars of Goods

Supplier of Goods

Recipient of Supply

Cashew nuts, not shelled or peeled


 Any Registered Person

Tobacco Leaves


Any Registered Person

Bidi Wrapper Leave


Any Registered Person

Silk Yarn

Any Person Who Manufactures silk Yarn or silk worm cocoons from supply of silk yarn

Any Registered Person

Used Vehicles, seized and confiscated goods, old and used goods, waste and scrap

CG/ SG /UT or Local Authority

Any Registered Person


SG/ UT or any Local Authority

Lottery Distributor or selling Agents


Lottery from State or UT/ Local Authority to Agent then Agent is liable to pay tax at that time GST is 12% but not from others at that time GST is 28%.

For Services :

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Yogesh Parmar have vast knowledge in the field of Goods and Services Tax (GST). He is regularly conducting seminars on GST at various location for business personal to provide the knowledge about impact of GST on their business and how compliance should be made. He is founder of "" through which he is sharing his knowledge and latest amendments, circulars, notifications etc related to all type of taxes. He is also associated with some software development companies and providing advisory service and help to understand technical aspect of GST. He is also serving as functional manager as well as tester to those company which is developing software for GST.


  1. I am the sub agent of main distributer then what is the GST implementation??

    Can i pay GST or receive GST??

    • If lottery distribution by SG or local authority then you do not have to pay tax…
      Other wise you have to cover in GST



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