RCM charges by IOC

This discussion clarifies the Goods and Services Tax (GST) implications for petrol bunks dealing with Indian Oil Corporation (IOC) regarding Reverse Charge Mechanism (RCM) on GTA services. IOC uses GTA services to transport oil and lubricants to the petrol bunks. While the petrol bunk is filing their GST returns, IOC is demanding that the RCM charges related to this transportation be shown in the GSTR-1 return so that IOC can claim Input Tax Credit (ITC). The core confusion is about who is receiving the GTA service and who is paying the GTA, with the consensus being that IOC is receiving the freight service and paying for it.