GST Intelligence says that all expenses incurred by the overseas branches should be treated as import of services by Infosys, and thus subject to IGST under the RCM, according to the document.

Fact of the case Show cause notice is issued to the petitioner for Payment of tax under RCM for transaction entered by the petitioner with owner of land. Tax is demanded as per the classification of ...

Delayed GST refunds, particularly for exporters ... Dr. Singh also notes the adverse impact of Reverse Charge Mechanism (RCM), which requires cash payments and exacerbates cash flow issues.