https://www.taxtmi.com/forum/issue?id=118402 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. en-us Sat, 04 Mar 2023 15:52:30 +0530 Thu, 23 Jan 2025 15:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118402 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. Discussion-Forum GST Sat, 04 Mar 2023 15:52:30 +0530 https://www.taxtmi.com/forum/issue?id=118402