Reverse charge

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Querist : Anonymous (Querist)

12 January 2019 whether reverse charge is applicable for composite dealer goods purchase from unregistered deraler?

Rajesh Kumar

Rajesh Kumar (Expert)
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12 January 2019 Whenever a registered person purchase goods from unregistered dealer, reverse charge is applicable under Section 9(4) of CGST Act [not operationalized yet]. Thus the provision shall be applicable once made applicable even to composite dealers. All reverse charges provisions are applicable to composite dealers like any other registered person.