I am supplier registar in Mumbai and selling goods to buyers in delhi who is registered in Delhi but transport is unregistered so RCM payable under which head IGST or CGST/SGST?
Ashish
IGST. Since the supply is happening between two different states. it qualifies as an inter-state supply. and IGST is applicable.The buyer in Delhi would be liable to pay IGST. and the seller in Mumbai would not charge any GST.The RCM is applicable only when the seller is not registered under GST or is a composition dealer If the seller is a regular GST dealer, they would charge IGST, and the buyer would not need to pay under RCM.
CAclubindia
