RCM in composition scheme.

RCM applicable to Composition Dealers...
Liability - What is the items rate that is the liabilities....

It’s important to note that, a taxable person who is eligible for payment of tax under composition scheme under section 10 of CGST/SGST Act, is also under obligation to pay tax under normal rates in respect of supply of goods/service received by him from unregistered persons, failing which benefit of composition scheme would not be applicable to him.