09 June 2026
Yes, a business can use both RCM and FCM simultaneously under the same GST number. FCM and RCM are transaction-dependent, not business-dependent. A single GSTIN operates under FCM when making regular taxable sales to customers, and simultaneously operates under RCM when purchasing specific notified services (like GTA, legal services, or security services) where the law mandates the buyer to deposit the tax directly to the government.