Reverse Charge Mechanism

IF a receiver of inputs does not wish to avail the credit on inputs which are liable for RCM .. can he avoid the payment on RCM basis

For eg : A small stationery bill of Rs 500 on which Rs 90/- needs to be paid by the receiver of goods to govt. Can he avoid the payment if he does not wish to make the credit of 90/-
Replies (1)

Registered dealers have to make payment of GST on RCM, if they purchase from URD dealers irrespective of wether they are going to avail credit in future or not.

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