https://www.taxtmi.com/forum/issue?id=119310 If a registered transporter fails to charge GST, the recipient must pay tax under reverse charge to preserve input tax credit, provided the tax and credit are recognised within the prescribed claim period in administrative guidance. Late discharge of reverse-charge liability entails interest and possible penal consequences linked to breach of time of supply rules; time of supply for reverse charge is the earliest of payment, the expiry of the 60-day invoice period, or issue of the recipient's invoice. en-us Tue, 17 Sep 2024 11:15:42 +0530 Fri, 24 Jan 2025 10:40:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119310 If a registered transporter fails to charge GST, the recipient must pay tax under reverse charge to preserve input tax credit, provided the tax and credit are recognised within the prescribed claim period in administrative guidance. Late discharge of reverse-charge liability entails interest and possible penal consequences linked to breach of time of supply rules; time of supply for reverse charge is the earliest of payment, the expiry of the 60-day invoice period, or issue of the recipient's invoice. Discussion-Forum GST Tue, 17 Sep 2024 11:15:42 +0530 https://www.taxtmi.com/forum/issue?id=119310