AI Drafter 
TaxTMI 
TaxTMI 
RCM on transport charges
X X X X Extracts X X X X
X X X X Extracts X X X X
....CM on transport charges<br> Query (Issue) Started By: - Murari Agrawal Dated:- 28-7-2020 Last Reply Date:- 31-7-2020 Goods and Services Tax - GST<br>Got 6 Replies<br>GST<br>We have received a consignment from Faridabad to Kolkata. Freight ₹ 55000 is paid by us through Net Banking to the transporter to his bank in Faridabad. We are required to pay RCM on this. Question is whether this will be....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... IGST or otherwise. Also, do we need to generate self invoice. Thanks Reply By Rajagopalan Ranganathan: The Reply: Sir, For payment of tax under RCM the receiver of the goods or services or both is treated as supplier of the goods or services or both and he has to comply with provisions of GST Act. Therefore the place of supply is location of the receiver of goods or services or both. since bot....
X X X X Extracts X X X X
X X X X Extracts X X X X
....h the supplier and receiver are one and the same you have to pay CGST and SGST. Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: Only CGST and SGST are required. Reply By KASTURI SETHI: The Reply: Under RCM service receiver is the deemed service provider (supplier). Reply By KASTURI SETHI: The Reply: I support the views of both experts. Reply By Bhavika Chothani: The Reply: For all RCM trans....
X X X X Extracts X X X X
X X X X Extracts X X X X
....actions self invoice is must. Also charge CGST-SGST on the invoice Reply By KASTURI SETHI: The Reply: Section 31(3)(f) of CGST Act says a registered person who is liable to pay tax under sub-section (3) or sub-section (4) of section 9 shall issue an invoice in respect of goods or services or both received by him from the supplier who is not registered on the date of receipt of goods or services ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....or both. As per this sub-section, self invoice is to be raised only when the services or goods or both are received from an unregistered supplier.<br> Discussion Forum - Knowledge Sharing ....