Assessment of short payment of RCM

As per Entry No. 5 of Notification No. 13/2017 - Central Tax (Rate) , royalty to Govt is under RCM.

RCM Rate Applicable :
For example, if the royalty charges is paid for extraction of sand, then the GST rate applicable on the sand shall be considered for discharging GST on the royalty

Yes The Tax Officer can issue notice under Section 73,74 or under section 61 (Scrutiny) of returns.

Yes as per Section 50 of CGST interest is applicable on any short paid Tax .

The ITC is available only when we pay RCM in cash & Moreover RCM is Liability pay Tax being shifted from supplier to Receptient , means Receptient is liable to pay tax on as Supplier being Exempted.

Ok but if gst rate is 18% and I have paid RCM @ 5%.can the AO demands differential tax or is it enough to pay interest for one month as itc credit would have been available if tax was paid.