Reverse charge mechanism applicability to composition dealer

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Shashikumar (Querist)
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13 September 2020 Can a composition dealer purchase from an unregistered dealer that has to pay tax under the reverse charge on that?

Lekhraj sood (Expert)
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13 September 2020 No, purchases from unregistered dealers are not subjected to RCM under amended section 9(4) of the CGST Act.

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