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/-
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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