GST FACTS Do You Know?. When to pay GST under RCM on Import of Goods.
Let us find out !. abstract. EASEOFTAXATION PROVIDING REGULAR TAXATION UPDATES.
Seller. (Australia). Importer (India). Indian Importer import goods from Australia valued USD 26500 against Invoice dtd . 30.04.2022. Goods are received by Importer on 24.05.2022.
Section 12(3) of CGST Act provides that Importer is liable to pay RCM at earliest of following:.
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