Transport multiple
TARUN DAS (170 Points)
19 June 2019how can pay in this case reverse charge because supplier cannot pay reverse charge, reverse charge pay only who received the goods
TARUN DAS (170 Points)
19 June 2019
Deepak Gupta
(CA Student)
(15922 Points)
Replied 19 June 2019
RCM tax will be paid by the person who is paying the freight and not the person who is receiving the goods.
Explanation to N.N. 13/2017-CT(R), dt. 28.06.17, mentions that, "The person who pays or is liable to pay freight for the transportation of goods by road in goods carriage, located in the taxable territory shall be treated as the person who receives the service for the purpose of this notification."
25 Hours GST Scrutiny of Return and Notice Handling(With Recording)
Survey, Search and Seizure under Income Tax Act 1961