RCM PAYABLE ON TRANSPORT SERVICES RECEIVED

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This query is : Resolved

Deepak Chauhan (Querist)

16 September 2023 IS RCM PAYABLE BY ME ( AS A RECEIVER OF GOODS ), IF GOODS ARE SENT BY SUPPLIER AND DELIVERED BY AN UNREGISTERED TRANPORTER . I USED TO SHOW ALL INWARD SUPPLIES LIABLE TO REVERSE CHARGE IN GSTR 3B TABLE 3.1d and claim ITC THE SAME MONTH IN TABLE 4.3 . WHILE FILING GSTR 3B SYSTEM SHOWS VARIANCE IN ITC CLAIMED, BUT I HAD PAID THIS RCM AMOUNT THROUGH CHALLAN AND THEN I AM CLAIMING IT.

MY QUERY IS :-
1. SHOULD I PAY RCM ONLY WHEN THE INVOICE IS UPLOADED BY TRANSPORTER ? MANY TIMES THEY DON'T.
2. FOR EARLIER PERIODS I HAD FILED GSTR 3B WITH VARIANCE OF RCM INPUT AMOUNT BECAUSE WE HAD PAID RCM . NOW AS DRC 1C NOTICES WILL BE ISSUED IF ITC IS CLAIMED IN EXCESS . SHOULD I AVOID CLAIMING ITC ON RCM ?.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

16 September 2023 It is important to note that the RCM on GTA services is not applicable if the transportation services are provided by a non-registered person or an unregistered GTA. In such cases, the liability to pay GST would be on the supplier of transportation services, and the recipient would not be required to pay GST under RCM.

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