RCM key case main koi jaruri nahi ki supplier Registered hai Yeh nahi. for Eg. agar transporter GTA hai lekin woh registered nahi (Noti.5 ,GTA is exempt to obtain registration) aur woh registered recepient ko service provide karta hai to recepient ko RCM karna hai.
aur waise bhi RCM karne par recepient ko Self Tax invoice raise karna padta , jis par woh ITC credit leta hai , RCM jama karne ke baad (As per section 31(3))
Hence , no need of GSTN of supplier whose seevices are under RCM
CAclubindia
