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    SOAP (Standard Operating and Accounting Procedure) for GST on the Incentive payable to the Sales Force of PLI & RPLI under Reverse Charge Mechanism (RCM)

    F.No. 29-09/2021-L1

    Directorate of Postal Life Insurance


    Dated 02.09.2022


    Subject: Standard Operating and Accounting Procedure (SOAP) for GST on the Incentive payable to the Sales Force of PLI (Postal Life Insurance) & RPLI (Rural Postal Life Insurance) under Reverse Charge Mechanism — reg.

    Download PLI RPLI GST SOP in PDF

    This is regarding payment of GST on the Incentive payable to the Sales Force of PLI & RPLI under Reverse Charge Mechanism w.e.f. 1 July 2017 with reference to the sl. No. 7 of Department of Revenue, Ministry of Finance Gazette Notification No. 13/2017 — Central Tax (Rate) dated 28.06.2017.


    Standard Operating and Accounting Procedure as received from PAF Division, Postal Directorate containing roles of different offices is being enclosed for reference and necessary action by the respective offices.


    It is therefore requested that the above SO&AP be widely disseminated among all administrative, accounting and operative offices for smooth implementation.


    This issues with the approval of CGM (PLI).



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