VAT's Reverse Charge Mechanism (RCM) shifts the responsibility of VAT payment from the supplier to the recipient when the supplier isn't a resident in the state of supply. Instead of the supplier, the recipient declares both input and output VAT in their return, offsetting them. This method nullifies cash payments within a single return. Imported goods are typically VAT liable upon entry into the state, reclaimable as input tax by registered taxpayers, backed by import VAT documents. Understanding the complexities of this mechanism often requires professional guidance from a Tax Consultant in