Practicing CA
1180 Points
Joined May 2017
@ Himel Patel,
That declaration is asked by your customer because just not to pay RCM on your URD purchases by showing the Govt that those purchases are from persons not laible to GST.
However from today onwards Govt is removed the RCM laibility on URD purchases to all assessee except few like GTA, advovate fee etc..
SO No need of Declaration from now onwards...If still they ask you then give a statement in white paper by mentionig that your Aggregate TO is not exceeding Rs.20 lakh..that's y you are not registered under GST