Inward supply from composition dealer under GST

CA Vishvesh Shah (Practice) (63 Points)

16 August 2017  

The assessee has been registered as regular dealer under GST.

The assessee has made a purchase from the dealer, who opted composition scheme under GST. Hence, the supplier not charged GST on supply but he paid the GST @ 2.5% on supply amount.

The question is, whether the assessee is liable to make payment of tax under RCM u/s 9(4) of CGST Act ?

Because, the Section 2(94) states that, the registered person means, the person registered u/s 25.

The composition dealer registered u/s 10, so whether, the composition dealer will covered under "Regitered Person" ?