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RCM applicability

Ranjit Chowdhary   16 December 2019

Ranjit Chowdhary

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is RCM is applicable on purchase from unregistered dealer excess rs. 5000/-per day from 01-10-2019?

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Deepak Gupta (CA Student)     16 December 2019

Deepak Gupta
CA Student 
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1. Intra-state unregistered purchase exempted upto INR. 5000 per day from 01.07.2017 [Notification No.8/2017-Central Tax (Rate), dt. 28.06.17]

2. Then vide Notification No. 38/2017 – Central Tax (Rate), dt. 13.10.2017, the earlier INR. 5000 per day limit was removed and exemption continued till 31.03.2018.

3. Then vide Notification No. 10/2018 – Central Tax (Rate), dt. 23.03.2018, the exemption was extended till 30.06.2018.

4. Then vide Notification No. 12/2018 – Central Tax (Rate), dt. 29.06.2018, the exemption was further extended till 30.09.2018.

5. Then vide Notification No. 22/2018 – Central Tax (Rate), dt. 06.08.2018, the exemption was further extended till 30.09.2019.

6. Then the principal Notification No.8/2017-Central Tax (Rate), dt. 28.06.17, was withdrawn vide Notification No. 01/2019 – Central Tax (Rate), dt. 29.01.2019, effective from 01.02.2019.

7. Sec. 9(4) was amended by CGST Amendment Act, 2018. It specifies that RCM u/s 9(4) will be applicable to specified class of registered persons in respect of supply of specified categories of goods or services from an unregistered supplier.

This amendment was made effective from 01.02.2019 vide Notification No. 02/2019 – Central Tax, dt. 29.01.2019.

8. For estate sector certain goods/services has been notified for RCM u/s 9(4) vide Notification No. 07/2019-Central Tax (Rate) ,dt. 29-03-2019

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Pankaj Rawat (GST Practitioner)     17 December 2019

Pankaj Rawat
GST Practitioner 
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Dear Deepak ji

Nicely explanation 👍

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 25 points

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Thank you deepak jee


Lakhmichand D Khandelwal (service)     17 December 2019

Lakhmichand D Khandelwal
 27 points

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Deepak sir nice explained....

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