1) For Minidoor fare purpose we have paid in CASH to UNREGISTER TRANPORTER (Not any GST Number) Rs. 5000.00 through Voucher for Material delivery purpose from our factory to party factory . Here REM Applicable for Fare charge....
2) Our Company Also Paid Iin CASH Rs. 8000.00 to Mr. Amal ( Who also Unregister In GST) through Voucher for GRINDING PURPOSE Here RCM Applicable for grinding charge...
1) If transporter is a GTA who is issuing consignment note, RCM applicable u/s 9(3).
2) RCM not applicable on unregistered purchases from 13th Oct 2017 onwards u/s 9(4).
1)Transporter is not a GTA , he is not issue any consignment note
2) rcm is applicable if service ( Grinding) received any Unregister person
As per sec 9 subsection 4 of cgst act if a registered person purchase good or services from unregistered dealer then the registered taxpayer is liable to pay GST on reverse charge basis but that too only for certain goods and services and register person
Both cases RCM is not applicable.
| Originally posted by : ayusmita | ||
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As per sec 9 subsection 4 of cgst act if a registered person purchase good or services from unregistered dealer then the registered taxpayer is liable to pay GST on reverse charge basis but that too only for certain goods and services and register person |  |
the specific class of goods and services does not include grinding. As of now only real estate sector has been considered.
Sir I just let him know about that so that he can read and understand the certain goods and services and apply according as he is stick to one point of rcm applicability even saying by others
Btw thank you
RCM is not applicable to unregistered purchases
SKAA & Associates
New Delhi
CA Inter
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Mumbai
CA Inter
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