GST RCM

RCM 331 views 17 replies
if an URD person have liability under RCM then he is require take registration or not


pls guide
Replies (17)
Rcm does not effect to take Registration.

RCM applies if supply from an unregistered dealer to a registered dealer.

If a vendor who is not registered under GST, supplies goods to a person who is registered under GST, then Reverse Charge would apply. This means that the GST will have to be paid directly by the receiver to the Government instead of the supplier.

The registered dealer who has to pay GST under reverse charge has to do self-invoicing for the purchases made.

For Inter-state purchases the buyer has to pay IGST. For Intra-state purchased CGST and SGST has to be paid under RCM by the purchaser.
i mean is thier is any requirement to take reg under gst as same was in service tax
Yes ,.. As per section 24 CGST Act : Compulsory Registration
iii] persons who are required to pay tax under reverse charge;
In this case, Registration is compulsory.
that means an URP purchase goods from URP then he as to take Gst Registration ?

pls guide
No need to Registration...
pankaj sir your opinion

Nikil ji

If URD is purchasing from URD then need to take registration (there will no RCM)

Yes turnover should be less then 20l ac

Please explain once again for need to Registration if URD to URD...
as per my opinion on discussion
sec 9 (4) is applicable to a registered person purchase goods from urd person den RCM will applicable

but if an urd person purchase goods from urd den no rcm
Dear.,
if URD to URD transactions want Registration required then no one (small business) can run business in India...
No needed if URD to URD.
If URD turnover exceeds to 20lac registration is compulsory
If URD to URD then registration not necessary


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