https://www.taxtmi.com/forum/issue?id=120010 Under GST RCM, the recipient (normal registration) must pay tax and the supplier invoices the recipient, not the ISD. After the recipient discharges the RCM liability and claims ITC in the return for that payment period, the recipient may raise an invoice to the ISD to transfer ITC for distribution. The ISD cannot discharge RCM and only distributes ITC after lawful payment and recognition by the recipient. The internal invoice to ISD and its reporting must follow the period in which the RCM was discharged and ITC claimed, and the tax head should align with the RCM treatment and registration locations. en-us Wed, 14 May 2025 15:29:56 +0530 Tue, 26 Aug 2025 09:28:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120010 Under GST RCM, the recipient (normal registration) must pay tax and the supplier invoices the recipient, not the ISD. After the recipient discharges the RCM liability and claims ITC in the return for that payment period, the recipient may raise an invoice to the ISD to transfer ITC for distribution. The ISD cannot discharge RCM and only distributes ITC after lawful payment and recognition by the recipient. The internal invoice to ISD and its reporting must follow the period in which the RCM was discharged and ITC claimed, and the tax head should align with the RCM treatment and registration locations. Discussion-Forum GST Wed, 14 May 2025 15:29:56 +0530 https://www.taxtmi.com/forum/issue?id=120010