GST RCM from URD

As a registered GST entity, you are required to pay GST under the Reverse Charge Mechanism (RCM) for services received from an unregistered person (URD) if the following conditions are met: 1. _Service provider is unregistered_: The service provider (in this case, the person providing POP work) is not registered under GST. 2. _Service is not exempt_: The service received (POP work) is not exempt from GST. 3. _Location of supply is within India_: The service is received at your factory premises, which is located within India. Since the service provider is unregistered, you, as the recipient, are liable to pay GST under RCM. You should: 1. _Raise a tax invoice_: Create a tax invoice for the services received, including the GST amount. 2. _Pay GST_: Pay the GST amount to the government using Form GSTR-3B. 3. _Claim input tax credit_: You can claim input tax credit for the GST paid under RCM, subject to the usual ITC rules. Please consult a tax professional or chartered accountant to ensure compliance with GST regulations and accurate calculation of GST liability.