Erroneous filing of RCM sales under Nil.

[Veena Nair]

If the transportation service was filed under Nil instead of RCM by the service provider, but LR copies for all the bills have been issued along with invoices. Would the service provider then become liable?

AI Summary

Supplier filing nil returns when reverse-charge services supplied doesn't automatically make supplier liable under Section 9(3) GST If a supplier filed returns as nil instead of reporting services liable under reverse charge but did not charge GST to the recipient, the supplier is not automatically liable; liability for tax under the reverse charge mechanism rests with the recipient. LR copies and invoices serve as evidence of supply but do not shift tax responsibility to the supplier where reverse charge applies. However, incorrect filing could attract procedural scrutiny or penalties if authorities find willful misreporting or non-compliance.