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    <title>DETAILS OF RCM INVOICE ISSUED IN GSTR2</title>
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    <description>RCM invoice particulars should be reported in Column 4 of GSTR 2; the supplier GSTIN is optional for RCM transactions and, where unavailable, details may be entered in the sub field for suppliers without GSTIN (Column 4b) so the purchase can be captured for input tax credit reconciliation.</description>
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      <description>RCM invoice particulars should be reported in Column 4 of GSTR 2; the supplier GSTIN is optional for RCM transactions and, where unavailable, details may be entered in the sub field for suppliers without GSTIN (Column 4b) so the purchase can be captured for input tax credit reconciliation.</description>
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