is Gst applicable under RCM on Frieght inward supplies, the service received from Un Registered Persons and these amounts only entered into books of account from time to time while making payments
06 March 2026
RCM on freight applies only if the unregistered provider functions as a GTA. If they are simple truck owners not issuing consignment notes, the service is exempt. If RCM applies, you must self-invoice and pay the tax.