if a manufacturer purchases raw material from unregistered person
so it is liability to pay RCM or not?
No.................. RCM on inward supply from URD have been scrapped.
As per Amendment Act 31 of 2018 , section 9(4) has been Amended that the council will notify by issuing Notification that RCM will Applicable on inward supply from URD on specified the class of person & categories of Goods or services.
Thereafter the Notification 7/2019 CT (R) issued , specifying the class of Person "Promotor/Developer"
So as of today the 9(4) is applicable on only Promotor/Developer.
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