What is the difference between Section 9(3) and Section 9(4) under GST law?
This query is : Resolved
Quick Summary
Guest
Guest
(Querist)
12 August 2017
What is the difference between Section 9(3) and Section 9(4) under GST law?
Please explain the difference and each section definition
Please explain the difference and each section definition
12 August 2017
9(3) RCM on notified list of goods and services applicable even if dealer is unregistered
9(4) RCM applicable on Inward supplies from unregistered dealer applicable only for registered dealer
VK
9(4) RCM applicable on Inward supplies from unregistered dealer applicable only for registered dealer
VK
Message likes :
2 times
12 August 2017
Both section 9(3) and 9(4) cover cases where tax liability is to be discharged under reverse charge the only difference is as under:
- Under section 9(3) few goods and services are specifically notified by way of notification in which case tax is to be paid under reverse charge like in case of advocates, Goods transport agency etc.
and
- Under 9(4) if supplies are received from unregistered dealer then tax is to be paid in reverse charges.
- Under section 9(3) few goods and services are specifically notified by way of notification in which case tax is to be paid under reverse charge like in case of advocates, Goods transport agency etc.
and
- Under 9(4) if supplies are received from unregistered dealer then tax is to be paid in reverse charges.
23 June 2018
Section 9(3) and 9(4) of the GST Act, covers cases where Reverse Charge Mechanism would be applicable.
However, Section 9(3) covers goods which are specified (explicitly covered in the list) for the purpose of reverse charge under GST
Please note the applicability of section 9(3) has been deferred till 30 June 2018 as per the latest notification available on the GST website.
Section 9 (4) - makes reverse charge applicable in all cases wherever goods / services are supplied from Unregistered Dealer to a registered dealer.
Refer Notification attached: https://www.caclubindia.com/share_files/gst-notification-no-4-2017-73578.asp
However, Section 9(3) covers goods which are specified (explicitly covered in the list) for the purpose of reverse charge under GST
Please note the applicability of section 9(3) has been deferred till 30 June 2018 as per the latest notification available on the GST website.
Section 9 (4) - makes reverse charge applicable in all cases wherever goods / services are supplied from Unregistered Dealer to a registered dealer.
Refer Notification attached: https://www.caclubindia.com/share_files/gst-notification-no-4-2017-73578.asp
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Reporting Income under Section 44ADA
- Off Market debit and credit transaction
- Itr 1 processing
- ITR 2 Short Term gain & Long term gain
- Showing Gift from relative in ITR for this year
- Form 10E u/s 89(1). Need clarification because experts opinions differ !!!!
- Short Term Capital gain on shares bought and sold after 2018 onwards
- ITR returnFY25-26
- Share accounting-->fifo - capital gain - period as per fifo?
- ITR selection for salaries and capital gain less than L
- ITR validation error - Balance sheet is not filled
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
- Tax amount diff in Gstr1 and 3B in tax compare reports
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
