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Mopidevi Bharadwaja (Article assisstant) 20 August 2019
First you need to specify which type of service?? There are a list of services for which reverse charge is applicable.
And Sale of goods to unregistered person for more than 5000 reverse charge is applicable.
John James Kochuparambil (CA Article) 20 August 2019
@ Mopidevi. Sir, the 2nd scenario you explained is applicable only for notified taxable persons. For all other registered persons are exempted to pay reverse charge u/s 9(4). currently RCM is applicable only for those notified services stated u/s 9(3) of CGST act. Eg: GTA, legal services recieved by business entities etc.