RCM ON SCRAP
This query is : Resolved
SABIR KHAN
(Querist)
28 November 2019
हेलो सर मैं एक रजिस्टर डीलर हूं और मैं रेलवे से स्क्रैप परचेस करता हूं और रेलवे जो पेमेंट मुझसे लेता है वह ओनली टैक्सेबल पेमेंट लेता है और बाकी टेक्स्ट अमाउंट हम हमारी जीएसटीआर 3b के अंदर आरसीएम के रूप में जमा कराते हैं क्या यह प्रोसेस सही है
नोटिफिकेशन के अकॉर्डिंग ओन्ली अभी इस वक्त आरसीएम सिर्फ भाड़े पर है तो क्या हम जो आरसीएम जमा करा रहे हैं परचेस किया गया तो यह हमें नहीं जमा करवाना चाहिए क्योंकि आरती ओन्ली भाड़े पर है अभी
नोटिफिकेशन के अकॉर्डिंग ओन्ली अभी इस वक्त आरसीएम सिर्फ भाड़े पर है तो क्या हम जो आरसीएम जमा करा रहे हैं परचेस किया गया तो यह हमें नहीं जमा करवाना चाहिए क्योंकि आरती ओन्ली भाड़े पर है अभी
CA Anita Bhadra
(Expert)
28 November 2019
You are doing right .
Govt vide Notification No. 36/2017 dt 13.10.2017 and circular no. 76 dt 31 Dec 2018 clarified that Registered person need to pay GST on RCM for scrap purchased from Government .
it has been notified that intra State and inter-State supply respectively of used vehicles, seized and confiscated goods, old and used goods, WASTE AND SCRAP by the Central Government, State Government, Union territory or a local authority to any registered person, would be subject to GST on reverse charge basis as per which tax is payable by the recipient of such supplies.
link of circular is given below for detailed info:-
https://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular-No-76.pdf;jsessionid=AC4CD491B25904546159D594BDE9E78C
Govt vide Notification No. 36/2017 dt 13.10.2017 and circular no. 76 dt 31 Dec 2018 clarified that Registered person need to pay GST on RCM for scrap purchased from Government .
it has been notified that intra State and inter-State supply respectively of used vehicles, seized and confiscated goods, old and used goods, WASTE AND SCRAP by the Central Government, State Government, Union territory or a local authority to any registered person, would be subject to GST on reverse charge basis as per which tax is payable by the recipient of such supplies.
link of circular is given below for detailed info:-
https://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular-No-76.pdf;jsessionid=AC4CD491B25904546159D594BDE9E78C
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