RCM Applicability


This query is : Resolved 

Quick Summary
This discussion clarifies the applicability of the Reverse Charge Mechanism (RCM) for purchases made from unregistered dealers. Currently, RCM provisions concerning purchases from unregistered persons are not applicable. However, RCM is applicable on specific notified purchases of goods from unregistered dealers.

09 May 2020 Whether RCM provision with regard to purchase from unregistered dealer whether it is goods or services, is applicable.

09 May 2020 FOR THE TIME BEING THE PROVISION RELATED TO RCM ON PURCHASE FROM UNREGD PERSON IS NOT APPLICABLE.

09 May 2020 RCM IS APPLICABLE ON NOTIFIED PURCHASES OF GOODS FROM URDs.

09 May 2020 https://www.cbic.gov.in/resources//htdocs-cbec/gst/51_GST_Flyer_Chapter12.pdf


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