LIVE GST Certification Course by CA Arun Chhajer begins 27th April. Register Now!!

Applicability of Section 9(4) for Composition Dealer

vishak (accounts) (488 Points)

29 July 2018

sir,
section 9(4) rcm is applicable for composition dealer ? if it is applicable the from when ?

Reply
Follow
Share

7 Replies

RAJA P M ("Do the Right Thing...!!!") (127140 Points)
Replied 29 July 2018

RCM applicable from 1st July to 12th October 2017...

RCM not applicable from 13th October to 30th September 2018

vishak (accounts) (488 Points)
Replied 29 July 2018

sir r u sure in the case of composition delaer

RAJA P M ("Do the Right Thing...!!!") (127140 Points)
Replied 29 July 2018

Originally posted by : vishak
	sir r u sure in the case of composition delaer

Yes... As per above RCM not applicable to Composition Dealer...

Note :

Also the Date of Extension recommended upto 31/03/2019. But., No more notification.

1 Like

Shivam RC (Student) (23683 Points)
Replied 29 July 2018

Agree with Raja Sir...

Composition Scheme Dealers are liable for RCM u/s 9(4). But, at present SECTION 9(4) is suspended till 30/09/2018 ( extended to 1 more year till 30/09/2019 in the 28th GST COUNCIL MEETING)

1 Like

vishak (accounts) (488 Points)
Replied 29 July 2018

there is some experts openion is rcm suspension is not applicable for composition delars.they will ensure all input tax and there is no itc.

RAJA P M ("Do the Right Thing...!!!") (127140 Points)
Replied 29 July 2018

Originally posted by : vishak
	there is some experts openion is rcm suspension is not applicable for composition delars.they will ensure all input tax and there is no itc.

Who is said and where is in the Law...?

And Can You provide the details...!!!

1 Like