03 October 2019
Who has to pay the GST? Service receiver or service provider? Is it applicable for RCM? If RCM then sponsor given party has to pay the GST right?
04 October 2019
The service recipient is required to pay GST under RCM, i.e. the person who pays the sponsorship amount is the service recipient and is required to pay under RCM
04 October 2019
In GSTR-1 RCM needs to be marked as yes. In GSTR-3B it is not to be included. If an unregistered person is providing sponsorship, he is required to take regsitration under GST and pay tax under RCM. Please refer section 24 of CGST act
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