RCM on goods and services

Supply from an unregistered dealer to a registered dealer: If a dealer who is not registered under GST, supplies goods to a person who is registered under GST, then Reverse Charge would apply.

In this case, Tax need to be paid by Supplier directly to the government under self-invoicing.

Note: Reverse Charge Mechanism (in case of supplies made by unregistered persons to registered persons) deferred to 30th Sept 2019.