Is gst applicable on rcm bill

This discussion clarifies whether GST is applicable on Reverse Charge Mechanism (RCM) bills, specifically concerning the purchase of black oil from unregistered dealers. It explains that GST is generally payable on the purchase itself, and if registered, on the sale. For transporting goods valued under Rs. 50,000, a cash bill from the seller serves as sufficient supporting documentation, negating the need for an e-way bill.