GST DAILY – 485 : Liability to pay GST under RCM remains with the assessee even if the supplier has agreed to pay under the agreement: HC

THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Devendra Kumar Singh Contractor V/s Union of India, decided on 15-4-2025

 👉 Issue:-

✔️ Who is liable to pay gst under RCM even if Supplier has agreed to pay gst?

 👉 The Hon’ble High Court Judgement:-

✔️ Even where under an agreement for work order with assessee-supplier, Respondent No. 3 had agreed to pay GST, insofar as State was concerned, liability to pay GST was on assessee; however, assessee-supplier could separately enforce agreement against respondent No. 3 for payment.

Section 9, read with section 73, of Central Goods and Services Tax Act, 2017