Gst composition scheme help

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Old RCM u/s 9(4) has been abolished and replaced with new section.

Now it is applicable only for notified persons and notified supplies.

But as per Rule 5 of CGST, conditions for composition levy…

Before option for the scheme, if the person’s stock include unregistered purchase, he should pay RCM tax u/s 9(4)…

Since, 9(4) has been replaced… is there any change in this rule or is it still applicable?

Please help with a conclusive reasoning...

Replies (3)
I think no change please confirm from others one tym

On GST portal, rules are given as on 23.04.2019 and can't see any related notification after that. So, i think they have not amended this. Any affirmation or clarification is welcome.

If stock includes goods purchased prior to 13.10.17 from an unregistered person, then tax under RCM is to be paid on the same by composite person as per rule 5(c).

However U R correct amendment is needed to effect how to dispose off the such stock purchased after 13/10/2017

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