https://www.taxtmi.com/forum/issue?id=120026 Services supplied by one registered GTA to another do not attract the Reverse Charge Mechanism (RCM) because a GTA is not a notified recipient; such inter GTA supplies require taxation under the forward charge with issuance of a tax invoice. Whether the subsequent supply from the receiving GTA to the end customer falls under RCM depends on the end customer's status as a notified recipient, and the characterisation of GTA-2's role (principal versus intermediary) is determined by the factual nature of the supply and supporting agreements. en-us Mon, 19 May 2025 18:11:20 +0530 Thu, 22 May 2025 05:10:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120026 Services supplied by one registered GTA to another do not attract the Reverse Charge Mechanism (RCM) because a GTA is not a notified recipient; such inter GTA supplies require taxation under the forward charge with issuance of a tax invoice. Whether the subsequent supply from the receiving GTA to the end customer falls under RCM depends on the end customer's status as a notified recipient, and the characterisation of GTA-2's role (principal versus intermediary) is determined by the factual nature of the supply and supporting agreements. Discussion-Forum GST Mon, 19 May 2025 18:11:20 +0530 https://www.taxtmi.com/forum/issue?id=120026