TaxTMI 
TaxTMI 
Whether supplier has to pay gst in case he do not issue RCM invoice for his customers and the customer is not paid RCM
also if the supplier has to pay then does he need to pay along with interest
Rcm invoice
03 Jun 2022 
7 Replies 
2001 Views Asked by
Reverse charge mechanism places GST liability on the recipient; supplier omission to issue RCM invoice does not make supplier liable.
Reverse charge liability under GST for specified supplies rests on the recipient; the supplier is not obliged to pay tax chargeable to the recipient under reverse charge notifications. Suppliers should indicate on invoices whether GST is payable by the recipient under reverse charge, and omission to issue a proper RCM invoice is a procedural non compliance that does not make the supplier the tax debtor. Recipients liable under RCM must pay the tax and any applicable interest as per GST procedure. (AI Summary)
Reverse charge liability under GST for specified supplies rests on the recipient; the supplier is not obliged to pay tax chargeable to the recipient under reverse charge notifications. Suppliers should indicate on invoices whether GST is payable by the recipient under reverse charge, and omission to issue a proper RCM invoice is a procedural non compliance that does not make the supplier the tax debtor. Recipients liable under RCM must pay the tax and any applicable interest as per GST procedure. (AI Summary)