https://www.taxtmi.com/forum/issue?id=119639 Liability to pay GST on mining royalty under the reverse charge mechanism rests with the mining lease holder; a third party paying the tax under RCM is treated as non-compliance. Claiming the payment was made as a pure agent requires satisfying prescribed conditions and contractual support; mere direct payment to government does not shift RCM liability. Where an agent has paid tax without legal liability, the agent must seek refund of the wrongful payment, while departmental records and challans typically remain in the lease holder's name and may trigger notices. en-us Mon, 24 Feb 2025 16:45:00 +0530 Thu, 27 Feb 2025 11:24:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119639 Liability to pay GST on mining royalty under the reverse charge mechanism rests with the mining lease holder; a third party paying the tax under RCM is treated as non-compliance. Claiming the payment was made as a pure agent requires satisfying prescribed conditions and contractual support; mere direct payment to government does not shift RCM liability. Where an agent has paid tax without legal liability, the agent must seek refund of the wrongful payment, while departmental records and challans typically remain in the lease holder's name and may trigger notices. Discussion-Forum GST Mon, 24 Feb 2025 16:45:00 +0530 https://www.taxtmi.com/forum/issue?id=119639