The Reverse Charge Mechanism (RCM) is a system under GST where the recipient of goods or services, instead of supplier is responsible for paying the applicable GST directly to the government. RCM is used in situations where the government wants to ensure tax compliance from organized entities, such as purchases from unregistered suppliers, import of services, and specific notified categories like legal services, security services, and Goods Transport Agency. Under RCM, suppliers issue invoices without GST, and the recipient must self-assess and pay the tax. The GST paid under RCM can be claimed as Input Tax Credit (ITC) by the recipient, provided the goods or services are used for business. This mechanism promotes better tax transparency and reduces the risk of revenue leakage.