23 January 2019
Case A: recipient of service is a registered person and GTA also a registered person, so recipient will liable for RCM. Case B: Supply to unregistered person wont attract RCM. tax will be paid by GTA who is registered. Case C: as GTA unregistered no RCM applies. Case D: unregistered to unregistered no GST payable,
23 January 2019
HIi Abhishek, Thanks for your reply. Please refer the Case C : - I think as the recipient of services is registered, so RCM on GTA is payable by him.
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