17 August 2025
The blanket RCM provision for supplies from unregistered persons under Section 9(4) was withdrawn in Feb 2019. It's now limited to notified cases only. Real estate promoters face RCM if: They procure less than 80% of inputs/services from registered suppliers, They buy cement or capital goods from unregistered persons. Section 9(3) continues to apply RCM for other specific supplies—like legal services, e-comm services, raw agricultural goods, etc. RCM recipients must register under GST regardless of turnover thresholds. A ₹5,000 daily threshold exemption protects recipients from RCM on minor purchases from unregistered suppliers. Including these elements ensures a comprehensive understanding of RCM’s scope and exceptions under the current GST framework.