https://www.taxtmi.com/forum/issue?id=112706 The reverse charge mechanism (RCM) applies where a supply is invoiced by an unregistered person, obligating the recipient to pay tax under RCM. Repeated low-value daily payments against larger invoices may be regarded as an evasion modus operandi and invite scrutiny. Tax paid in cash under RCM can be deposited against the invoice and Input Tax Credit may be claimed in the same month or subsequently, provided documentation and compliance requirements are met. en-us Tue, 29 Aug 2017 10:42:31 +0530 Thu, 23 Jan 2025 15:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112706 The reverse charge mechanism (RCM) applies where a supply is invoiced by an unregistered person, obligating the recipient to pay tax under RCM. Repeated low-value daily payments against larger invoices may be regarded as an evasion modus operandi and invite scrutiny. Tax paid in cash under RCM can be deposited against the invoice and Input Tax Credit may be claimed in the same month or subsequently, provided documentation and compliance requirements are met. Discussion-Forum GST Tue, 29 Aug 2017 10:42:31 +0530 https://www.taxtmi.com/forum/issue?id=112706