now from 1feb 19 RCM will be applicable on purchase from unregistered dealer also if purchase above 5000/-
pls advise
Notification 01/2019 - Central Tax is effective from 1st February 2019. Accordingly, Notfn 08/2017 dt. 28th June 2017 stands rescinded. The effect is that GST is not payable on Reverse Charge Basis. To elucidate further, Section 9(3) of CGST Act is the "Authority" and Section 9(4) is the "Charging Section." Accordingly, the Government has the power to impose RCM but for now and precisely from 1st February, no Tax is payable for URD Purchases.
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