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PURCHASE FROM UNREGISTERED

waseem ahmad (17 Points)

21 August 2019

is there any one who can help me that where I can place purchase from unregistered person in GSTR3B

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3 Replies

Kumar Sushank (General Manager - Finance) (1040 Points)
Replied 21 August 2019

You should put the figure in 3.1 Table in column D

waseem ahmad (17 Points)
Replied 21 August 2019

sir if I put the figure in 3.1 Table in column D then it will ask me for RCM and I have to paid RCM as applicable but according to section 9(5) there is no need to pay of the same

Akshay Jain (Tax Consultant) (1024 Points)
Replied 21 August 2019

If, you had purchased or taken services from GTA or an security services then you have to show the liability in table 3.1(D) of GSTR-3B and have to take Input Tax Credit in table 4(A(3)).
But, if you have purchased from another Unregistered dealers or other than specified above then these are exempted till Sep, 2019 so you have to put these values in table 5 of GSTR-3B.