https://www.taxtmi.com/forum/issue?id=116885 Reverse charge for Goods Transport Agency services requires the recipient to issue a self-invoice when the supplier is unregistered; tax paid under the reverse charge mechanism must be accounted as RCM and reflected in returns for the period in which the tax was discharged, with placement in annual reconciliation driven by the period of actual payment. en-us Tue, 01 Dec 2020 22:53:14 +0530 Thu, 23 Jan 2025 15:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116885 Reverse charge for Goods Transport Agency services requires the recipient to issue a self-invoice when the supplier is unregistered; tax paid under the reverse charge mechanism must be accounted as RCM and reflected in returns for the period in which the tax was discharged, with placement in annual reconciliation driven by the period of actual payment. Discussion-Forum GST Tue, 01 Dec 2020 22:53:14 +0530 https://www.taxtmi.com/forum/issue?id=116885