RCM on freight inwards

This discussion clarifies the applicability of Reverse Charge Mechanism (RCM) on freight inwards when payment is made via cash voucher without a transporter's document. It confirms that RCM is applicable regardless of the payment method, and you can still demand documentation from the transporter. If payment is made to a Goods Transport Agency (GTA), you must generate a self-tax invoice or payment voucher as per Rule 52 to account for the RCM liability.