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Gst under rcm on supply for personal use

RCM 310 views 2 replies

As per Section 9(4), the registered taxable person, who receives goods or service from unregistered person, the receiver, will have to discharge the tax liability. Surprisingly, the word service or good “received in the course or furtherance of business” is not used in this section.So does this mean registered person has to pay tax under RCM on all goods and service received by him from unregistered even for personal use?

Replies (2)
no ITC credit for personal use

No liability to pay GST under RCM over RD, when the goods/service purchased from URD, when same is not to be used for furtherance of business


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