GST RCM FROM UNREGISTERED PERSON

Kanhaiya (Tax Practicner) (42 Points)

22 June 2022  

I have received transportation services from GTA. The GTA is an unregistered person. The GTA send me a bill of  Rs. 1250.00.

Now the question is should I pay rcm or not on Rs. 1250.00 i.e.62.50. because GTA is an unregistered person. If I pay the rcm on Rs. 1250.00 i.e.62.50 then while taking itc of Rs. 62.50 showing red in itc column.

 

so suggest me what should I do whether pay rcm or not on rcm from unregistered person.