In RCM,if recepient refused to deposit then supplier can pay under forward charge subject to conditions.Is this provision applicable to all the services covered under RCM?
Only in respective of GTA not for any other services.
I have seen that provision in transferable rights like author of books providing right to publishers
Yes if recepient fails supplier will pay under forward charge. Recepient will be in default to pay tax in that case and relevant provisions attract.
Terms & Conditions
CA Inter (New)
CA IPC (Old)
964-011-1110 / 913-331-0549