TaxTMI 
TaxTMI 
RCM under Input Service Distributor (2025)
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....CM under Input Service Distributor (2025)<br> Query (Issue) Started By: - Raghav Mehra Dated:- 27-8-2025 Last Reply Date:- 2-9-2025 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>Queries on R....
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....CM under ISD E.g. Regular Taxpayer (RT) is in UP and ISD is in UP also, RT has received legal services from lawyer in Delhi in July 25 so, RCM is applicable accordingly RT has paid IGST under RCM i....
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....n July 25 GSTR-3B and availed ITC also. Now in Aug 25, this ITC is to be transferred to ISD Please confirm the below points: * Credit transfer Invoice (CTI) [No E-Invoice] is to be prepared t....
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....o transfer ITC to ISD, but in that tax would be CGST/SGST as ISD and RT both are in UP * This invoice would be added in RT GSTR-1 of Aug 25 in B2B to flow the ITC to GSTR-6A * In RT GSTR....
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....-3B the ITC claimed in July 25 (IGST) would be reversed. Reply By Shilpi Jain: The Reply: Once the RT pays GST under RCM, the same GST gets billed to ISD - e-invoice to be issued as it is a regular ....
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....tax invoice. No reversal of any ITC is required in RT registration. Reply By Raghav Mehra: The Reply: Thankyou for Answering, but E-Invoice is only mandatory for outward supply but this is not an ....
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