Rcm 9(4)
This query is : Resolved
11 October 2017
Sir, RCM covered by 9(4) of cgst act removes : I want to know RCM 9(4) Act removes for all or only for Small dealers under 1.50 CR. Pls. confirm
11 October 2017
This applies to all the dealers.
11 October 2017
It is abolished for all dealers.
20 July 2025
Under Section 9(4) of the CGST Act, 2017, the Government can notify certain categories of registered persons who will not be liable to pay tax under reverse charge on specified supplies.
Key points about Section 9(4) RCM exemption:
It applies to registered persons whose aggregate turnover is up to Rs. 1.50 crore in the preceding financial year.
For such registered persons, the government may exclude them from the liability to pay tax under reverse charge on certain notified goods or services.
So, small taxpayers (turnover ≤ Rs. 1.50 crore) are exempted from RCM on notified supplies under this provision.
This exemption is not applicable to all registered persons, but only those under the turnover threshold and for notified supplies.
Key points about Section 9(4) RCM exemption:
It applies to registered persons whose aggregate turnover is up to Rs. 1.50 crore in the preceding financial year.
For such registered persons, the government may exclude them from the liability to pay tax under reverse charge on certain notified goods or services.
So, small taxpayers (turnover ≤ Rs. 1.50 crore) are exempted from RCM on notified supplies under this provision.
This exemption is not applicable to all registered persons, but only those under the turnover threshold and for notified supplies.
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