Section 9(4) RCM

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This discussion clarifies Section 9(4) of the Reverse Charge Mechanism (RCM), specifically regarding the threshold for supplies from unregistered persons. It explains that the £5,000 daily limit applied to individual suppliers and was in effect for the period of 1st July 2017 to 12th October 2017. The section is no longer applicable to unregistered persons below this threshold since February 1st, 2019, now only applying to specified goods/services and persons notified by the government.

ATHUKURU DUNDY

ATHUKURU DUNDY (Querist)
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09 January 2020 section 9(4) RCM

to be paid if supply of g/s/both received from unregistered supplies exceeds 5000/- per day.
My question is 5000 is to be seen for a good or service or both and from individual supplier or aggregate value of supplies from all unregistered suppliers

CA Anita Bhadra

CA Anita Bhadra (Expert)
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09 January 2020 Now sec 9(4) is not applicable for RCM from unregistered person with the limit of Rs 5000/-

from 1st Feb 2019, sec 9(4) applies only on specified goods/services and specified persons notified by Govt time to time

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ATHUKURU DUNDY

ATHUKURU DUNDY (Querist)
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09 January 2020 Madam presently it was not in force .
but for GST audit we have to see FY 2017-18 then the said section in force for period 1/7/2017 to 12/10/2017