If Composition dealer Purchase Goods from registered Dealer than registered dealer itself charge GST in invoice to composition dealer under FCM, except Goods are under RCM.
Reverse Tax Mechanism(RCM) is applicable when a registered person receives taxable goods or services from a person who is not registered then the receiver of goods or services is required to pay GST on such goods or services as per taxes applicable to such goods or services. (Section 9(4) ). In this case RCM is not applicable.
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