Yes .... Recepient is liability is not discharge in case even though if supplier pay GST . for example In terms of Notification 13/2017 CT, rate lawyer provided services &. charged GST , the Recepient is liable to pay GST even though the lawyer has paid GST. In case of GTA has charge 5% GST on services provided by him, still the Recepient (Registered) is liable do RCM .
In terms of Notification. 22/2017 CT rate , if GTA has charged 12% GST on his bill , the Recipient can Claim ITC for the same & in this case RCM is not required
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