The primary goal of the reverse charge mechanism in GST is to transfer the tax burden to the recipient of goods. This widens the scope of taxable transactions. In GST 2022, certain services are liable under RCM, such as sponsorship services, insurance agents, arbitral tribunal services, legal services, and recovery agent services. Under RCM, tax payment is made in cash without adjustment against output tax on goods or services. Claiming the reverse charge mechanism can be challenging due to the various rules governing reversals. Professional utilities can provide assistance with all GST-related matters.