Certification Course on Practical Filing of Income Tax Returns
1. Less than Rs. 750 RCM not applicable...
2. Rs. 750 to Rs. 1500 RCM not applicable if it's single consignment Note...
3. Other than 1 & 2 RCM applicable...
Please read this article. You can get some clarity...
https://cleartax.in/s/goods-transport-agency-under-gst
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