Rcm liability if supplier pay freight on behalf of customer

if supplier pays freight to gta on behalf of recipient then who is responsible for rcm gst liabilty. supplier has pay freight in advance on behalf of recipient. recipient has book freight expenses and also deduct tds
who will liable for rcm
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Quick Summary
This discussion clarifies who is liable for Reverse Charge Mechanism (RCM) GST when a supplier pays freight charges on behalf of the recipient. Even if the supplier initially covers the transport costs, the recipient of the service is ultimately responsible for discharging the RCM GST liability to the government. The key factor is who receives the service from the transporter.

RCM means the Recipient of service should discharge tax to the government. In this case, you are the service recipient and you are liable to discharge GST irrespective of who paid the amount to transporter.

RCM liability needs to be paid by the recipient of service. In this case even though the supplier has paid the freight amount but if the supplier is the recipient of services of GTA then he need to pay Reverse Charge Mechanism (RCM) under GST

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