This discussion addresses a query regarding the applicability of the Reverse Charge Mechanism (RCM) on a GST bill from a transportation agency. The consensus is that RCM likely applies when receiving services from a Goods Transportation Agency (GTA), especially if a consignment note is involved. It is advisable to obtain an updated GST bill from the transporter for clarity.
05 December 2023
I have a question about the Reverse Charge Mechanism (RCM) for Goods Transportation Agency (GTA) services. I got a bill from a transportation agency (Tempo Union) that's registered under GST. However, our GST number is not mentioned on the bill, and the agency hasn't included this bill in their GST return. Does RCM apply to this bill?