https://www.taxtmi.com/forum/issue?id=118880 Whether a consignee is liable under the reverse charge mechanism depends on who was contractually and legally the recipient of the GTA's transport service; a supplier's erroneous invoice or portal entry naming the consignee and indicating RCM does not, by itself, create RCM liability where the consignee neither paid nor was contractually liable to pay freight. Verification of contractual arrangements and documentation that the consignee was not the service receiver are decisive, and procedural limitations on portal filings do not alter substantive recipient-based liability. en-us Sat, 02 Dec 2023 13:18:21 +0530 Fri, 24 Jan 2025 10:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118880 Whether a consignee is liable under the reverse charge mechanism depends on who was contractually and legally the recipient of the GTA's transport service; a supplier's erroneous invoice or portal entry naming the consignee and indicating RCM does not, by itself, create RCM liability where the consignee neither paid nor was contractually liable to pay freight. Verification of contractual arrangements and documentation that the consignee was not the service receiver are decisive, and procedural limitations on portal filings do not alter substantive recipient-based liability. Discussion-Forum GST Sat, 02 Dec 2023 13:18:21 +0530 https://www.taxtmi.com/forum/issue?id=118880