Rcm on Brokerage

Supply from an Unregistered dealer to a Registered dealer If a vendor who is not registered under GST, supplies goods to a person who is registered under GST, then Reverse Charge would apply. This means that the GST will have to be paid directly by the receiver to the Government instead of the supplier. The registered dealer who has to pay GST under reverse charge has to do self-invoicing for the purchases made. For Inter-state purchases the buyer has to pay IGST. For Intra-state purchased CGST and SGST has to be paid under RCM by the purchaser.

Read more at: https://www.caclubindia.com/forum/gst-on-brokerage-569903.asp

Not liable to reverse charge since RCM on supply from unregistered person has been done away with.

Only exception when registered person purchases from unregistered persons supplies more than 20% of total supplies