During July - September 2017, we have paid reimbursement to our employees for mobile recharge for which any bill was not provided by them. As telecom operators charge GST on mobile recharge. Do we have to pay GST under RCM for this expense.
No you are not suppose to pay GST under RCM as supply is from a registered person and this is only a reimbursement.
As per section 7 of CGST Act read with schedule III of CGST act:
Services by an employee to the employer in the course of or in relation to his employment is not treated as a supply, so there is no question of charging GST.
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