Query From Composition Dealer

1. Yes, a composition dealer can purchase from unregistered person.

2. See the RCM list on gst.gov.in along with rates

Agree with Sourav ji

Can u please share me the rcm list as per govt.

Dear Rohit
Yes RCM is applicable on Composition Scheme (Refer Rule 5 of CGST Act)

Now RCM on inward supply from URD , In term of Notification 7/2019 the applicable of Section 9(4) is limited to promotor/developer only .

So there is no RCM on Inward Supply from URD .

Note : RCM need to be done where section 9(3) applicable.