Rcm of goods purchased from outside india

if any goods purchased by a un registered dealer from outside india what is the impact on gst
Replies (2)
Quick Summary
If an unregistered dealer in India purchases goods from overseas, they are liable to pay Goods and Services Tax (GST) at the point of customs clearance. Crucially, because they are not registered for GST, these dealers cannot claim Input Tax Credit (ITC) for the GST paid on these imports. This means the GST paid becomes a direct cost to the business.

Purchasing with paying GST through customs clearance...

The unregistered dealer have to pay GST at the time of clearance of goods from the customs. 

Being an unregistered dealer, he wont be able to take ITC of the GST paid. 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
12 November 2026
Tax Product Specialist

BharatX.ai

Gurgaon

B.Com

View Details
Company
10 November 2026
FP&A Executive

Gujarat Guardian

Ankleshwar

CA Final

View Details
Company
Featured 07 November 2026
Chartered Accountant

DPV & Associates

Chennai

CA

View Details
Company
Featured 07 November 2026
Paid Assisstant

DPV & Associates

Chennai

CA Inter

View Details
Company
02 November 2026
Audit Executive

SRJP & Co LLP

Kochi

CA Inter

View Details
Company
12 November 2026
Auditor

Oz Taxation

Vijayawada

Graduate (Any)

View Details
Company
13 November 2026
Charted Accountant - Fresher

Neeraj Bhagat & Co

New Delhi

CA Final

View Details
Company
24 October 2026
CA Industrial Trainee

Fytomax Nutrition Private Limited

Aurangabad

CA Inter

View Details