Question: If supply is under RCM, still the supplier has raised a bill including GST as a forward charge and the bill is reflecting in GSTR 2A, should we again pay tax under RCM?
Answer: Yes, the tax is to be paid under reverse charge but not ‘again’. The person raising the invoice marking RCM would not pay the tax. He has raised the invoice but will not pay tax as it is to be paid by the recipient. The invoice is raised by him as he is registered and his invoice clearly mentions that the tax is to be paid under reverse charge. You can avail credit subject to payment under reverse charge.
