Rcm is applicable in case transportation services received by GTA through Road. So if consignment note has been issued by transporter & ur transporter in not paying gst under forward charge then u need to pay under rcm @ 5percent of freight paid. u can take credit of same in gstr 3b
Depends upon gta if gta avails 12% scheme then itc available +Fcm if if avails 5%scheme then rcm and u will get itc no compliance on gta regarding same
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