RCM on GTA

This discussion clarifies who is responsible for paying Goods and Services Tax (GST) under the Reverse Charge Mechanism (RCM) when a private limited transport company (GTA) provides services to a Partnership or LLP. The consensus is that the recipient of the service (the Partnership/LLP) must pay the GST on an RCM basis if they are registered under GST. They can then claim this paid GST as Input Tax Credit (ITC) in the same or the following month.