Answer

1. F

   Facts

   Yes. Composition taxpayers pay tax on supplies received under reverse charge, such as legal services from an advocate or GTA freight in specified cases, at the normal rate, in CMP-08.

2. P

   Provisions and law

   • Sec 9(3), CGST Act 2017Tax on notified goods and services is paid by the recipient under reverse charge.
   • Rule 62, CGST Rules 2017A composition taxpayer files CMP-08 by the 18th of the month after each quarter and GSTR-4 by 30 June after the year (Notification 12/2024-CT).
3. A

   Analysis

   RCM tax is not at the composition rate. For an advocate's fee of ₹20,000, RCM at 18 percent is ₹3,600, paid in cash. No ITC is available to you on this. Many composition dealers miss RCM, which shows up in GSTR-4 checks.

4. C

   Conclusion

   1. 1List RCM purchases in the quarter.
   2. 2Compute tax at the normal rate for each.
   3. 3Enter them in the inward supplies row of CMP-08.
   4. 4Pay in cash with the composition tax.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.