TaxTMI 
TaxTMI 
respected sir, supplier of goods has paid advance Rs-30000/- freight to the transporter of goods, against the freight Rs-36000/(no GST charged by the transporter on freight)-mention in the document issued by the transporter to the recipient of goods and the supplier mention the advance freight rs-30000 paid to the transporter in its Tax invoice issued to the recipient of goods, but does not charged any GST on the advance freight paid to the transporter. remaining balance of Rs-6000/- has been paid by the recipient of the goods.my query is whom does the liability of RCM arise, recipient or supplier.
regarding payment of RCM on freight charged on invoice
04 Mar 2023 
4 Replies 
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Reverse charge on freight hinges on who is contractually liable to pay the transporter and treated as recipient.
Dispute over reverse charge liability where supplier paid an advance to the transporter and recorded it in its invoice without charging GST, while recipient paid the balance; RCM liability follows the party contractually liable to pay consideration or who is treated as recipient in the invoicing, and an advance paid by the supplier does not automatically transfer RCM liability absent agreement or invoicing to that effect; adjustments by credit or debit note depend on tax invoicing and accounting treatment. (AI Summary)
Dispute over reverse charge liability where supplier paid an advance to the transporter and recorded it in its invoice without charging GST, while recipient paid the balance; RCM liability follows the party contractually liable to pay consideration or who is treated as recipient in the invoicing, and an advance paid by the supplier does not automatically transfer RCM liability absent agreement or invoicing to that effect; adjustments by credit or debit note depend on tax invoicing and accounting treatment. (AI Summary)