RCM 5000

For expense against 1&2, you can use the RCM limit of Rs. 5,000/- under section 9(4), provided such supplies has been procured from unregistered dealer and such procurement should be within state....
For expense no. 3, freight paid to goods transport agency, would not get covered under RCM limit of Rs. 5000/-. Such services are specially mentioned under RCM category u/s 9(3), so limit of Rs. 5000 does not applicable to services covered under section 9(3).

For expense against 1&2, you can use the RCM limit of Rs. 5,000/- under section 9(4), provided such supplies has been procured from unregistered dealer and such procurement should be within state....
For expense no. 3, freight paid to goods transport agency, would not get covered under RCM limit of Rs. 5000/-. Such services are specially mentioned under RCM category u/s 9(3), so limit of Rs. 5000 does not applicable to services covered under section 9(3).

YES BUT 

1. GROSS VLAUE OF ALL TRANSACTION  UP TO 5000 IN A SINGLE DAY 

2 ALL SUPPIER AND SERVICE PROVIDER SHOULD BE URD

thax Sajil ji.
further, if i take bills of approx 4000 per day from my job worker and on the end of the month i pay total amount. can i operate like this.

No you can not pay job worker at the end of month otherwise ( for 25 days x 4000/ comes Rs 1 lakh ) in a single day you are making payment of 1 lakh and same is not allowed. If you pay you have to pay GST on that.

Daily you have to pay to avoid payment of RCM / GST.

in case of freight if goods were carried by GTA, then you are to pay GST under RCM.
Mr Modi is right that RCM can be adjusted. It is pd in cash / online.

In the last paragraph it should be read as " Mr Modi is right that RCM can not be adjusted against ITC. It is required to be PD in cash / online.

but its also mentioned that we can raise a consolidated invoice at the end of the month for the expenses pertaining to RCM 5000 limit.

You can raise consolidate invoice at the end of the month for all your supplies procured from unregistered person exceeding Rs. 5000 per day

Make for heads under purchases -

1. Registered Dealer with ITC
2. Registered Dealer under Composition without ITC
3. Unregistered Dealer under RCM
4. Unregistered Dealer not under RCM

In all cases, the final product available for sale is liable for gst. So whether gst on all purchases made were paid or not has methamatically no relevance as gst paid on purchases is allowed as input credit.

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