https://www.taxtmi.com/forum/issue?id=120150 Practitioners advise that after the 18 July 2022 amendment a GTA may elect FCM and choose either a reduced rate without ITC (necessitating proportionate ITC reversal) or standard rate with ITC; many practitioners also state a single GST registration can be used to invoice some contracts under RCM (recipient pays tax) and other contracts under FCM (GTA charges tax), so obtaining two GSTINs in the same location is not required, although one respondent contends the FCM opt-in declaration precludes combining RCM and FCM in the same registration. en-us Mon, 16 Jun 2025 15:15:39 +0530 Sun, 22 Jun 2025 16:42:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120150 Practitioners advise that after the 18 July 2022 amendment a GTA may elect FCM and choose either a reduced rate without ITC (necessitating proportionate ITC reversal) or standard rate with ITC; many practitioners also state a single GST registration can be used to invoice some contracts under RCM (recipient pays tax) and other contracts under FCM (GTA charges tax), so obtaining two GSTINs in the same location is not required, although one respondent contends the FCM opt-in declaration precludes combining RCM and FCM in the same registration. Discussion-Forum GST Mon, 16 Jun 2025 15:15:39 +0530 https://www.taxtmi.com/forum/issue?id=120150