What is the need for RCM ?

Firstly Concept of RCM is earlier available in Service tax , As in Goods and services tax concept of this RCM is carried forward,
Now the trader also have to paid RCM and for there relief refund is given.
Govt. want to trace these activities.

Agree with Annu Goyal...

RCM is not a New Provision under the GST Regime. The Provision of RCM was introduced in the erstwhile Service Tax Law and the same has been carried forward in the GST Regime.

So does it mean, if I miss to report and pay for RCM of GTA services, GST officials will ignore the same and not ask us to pay them during GST assessment ???????

First of all one need to understand the basis idea behind RCM concept.

Gov. put only such supply of services in RCM over which they find difficulty in collecting tax like in case of import of service, supplier is in Non Taxable Territory where gov do not have administrative power or simply gst do not apply outside india but bcz gst is destination based tax, import is taxed in India.

so gov notified import of service so that gov can collect tax from recipient.

I,have a query for examole- I am buying some material like scrap material from any UNREGISTERED PARTY is it mandatory for me to make payment of gst amount in rcm,--- and if not then how will I sell my materials to any other party as I have made the paymeny to the UNREGISTERED PARTY in bank or say how will I deal this matter . Please help me as soon as possible.