RCM head

IGST. Since the supply is happening between two different states. it qualifies as an inter-state supply. and IGST is applicable.The buyer in Delhi would be liable to pay IGST. and the seller in Mumbai would not charge any GST.The RCM  is applicable only when the seller is not registered under GST or is a composition dealer If the seller is a regular GST dealer, they would charge IGST, and the buyer would not need to pay under RCM.

Sir, But Transport charges paid by me as in Mumbai then which head need to pay RCM?

To take transport charges under RCM, follow these steps: 1. Determine eligibility:- Check if the transportation service is liable for RCM uder GST. This typically includes services provided by transporters who are not registered under GST. 2. Calculate transport charges, 3. Issue of payment voucher: create a payment voucher or challan to pay the GST on transport charges. 4. pay GST: deposit the GST amount using the payment voucher. 5. Claim input tax credit: As a receipient of goods or services, claim the input tax credit of the GST paid under RCM. 6.Report in GSTR-3B: Declare the transport charges and GST paid under RCM in the GSTR-3B return. 7. Maintain records: Keep accurate records of transport charges, payment vouchers, and GST payments for future reference.

Sir, Which head need to pay RCM IGST or CGST/SGST?

Dear team please clarify the above query

The person who is availing the transportation service is liable for RCM. The person who pays for freight charges is the person who avails the service. If transporter is issuing delivery challan it means his transportation service is chargeable under GST (either RCM or forward charge). If such transporter is not register under GST then the persion who availing the service of him has to bear the GST under RCM @ 5%. 

Sir which head need to pay in igst or c/sgst?

Place of Supply shall be determined in terms of section 12(8) of the IGST Act, which is as follows:

a.      In case of registered recipient- such location of recipient.

b.      In case of unregistered person- the location where the goods are handed over for transportation.

 

Considering the above if the customer obtains GTA services from a transporter located outside the Maharashtra (say) then it shall pay IGST under RCM, else CGST and SGST