CBEC explains Reverse Charge Mechanism (RCM) under GST law i.e. where liability to pay tax is on recipient of service, says that there are 2 type of reverse charge scenarios provided in law: (i) dependent upon nature of supply and/or nature of supplier and (ii) taxable supplies by any unregistered person to a registered person (where aggregate value is more than Rs. 5000 in a day); Person liable to pay tax under RCM has to compulsorily register under GST and threshold limit of Rs. 20 lacs/10 lacs is inapplicable to him, further, supplier cannot take ITC in respect of such supplies on which tax is paid by recipient; Time of supply (TOS) for supply of goods under reverse charge shall be earliest of: (a) date of receipt of goods (b) date of payment as per books of account or date of debit in bank account, whichever is earlier (c) date immediately following 30 days from invoice issuance date, and TOS in case of services shall be earliest of: (a) date of payment as per books of account or date of debit in bank account, whichever is earlier (b) date immediately following 60 days from invoice issuance date; Where it is not possible to determine TOS using these methods, same shall be date of entry in books of account of recipient, further, fact of payment under RCM needs to be mentioned on tax invoice/receipt/refund voucher and invoice level information to be furnished separately in GSTR-1; No ITC is available for discharge of liability under RCM, however credit thereof available after discharge of said liability, advance payment for reverse charge supplies shall also attract GST, list of goods under RCM amongst others includes cashew nuts, bidi wrapper leaves, while services comprise of GTA, legal services, sponsorship, transfer/use of copyright by an author, artist etc : CBEC