Gst composition scheme help

Deepak Gupta (CA Student) (15922 Points)

26 May 2019  

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...