https://www.taxtmi.com/forum/issue?id=120491 The supplier does not automatically become liable when RCM supplies were filed as nil if the supplier did not charge tax; liability under the Reverse Charge Mechanism remains with the recipient. Invoices stating recipient liability, LR copies, and customer declarations confirming payment under RCM constitute the primary documentary proof. Where an officer rejects the explanation, escalate to higher authorities and produce the assembled records to support the supplier's position. en-us Wed, 24 Sep 2025 11:55:21 +0530 Sun, 28 Sep 2025 16:50:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120491 The supplier does not automatically become liable when RCM supplies were filed as nil if the supplier did not charge tax; liability under the Reverse Charge Mechanism remains with the recipient. Invoices stating recipient liability, LR copies, and customer declarations confirming payment under RCM constitute the primary documentary proof. Where an officer rejects the explanation, escalate to higher authorities and produce the assembled records to support the supplier's position. Discussion-Forum GST Wed, 24 Sep 2025 11:55:21 +0530 https://www.taxtmi.com/forum/issue?id=120491