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RCM on URD Purchases from State and Interstate

RCM 1940 views 5 replies

IS RCM IS APPLICABLE ON URD PURCHASE OF GOODS FROM STATE AND INTERSTATE ????

Replies (5)
Goods can't be purchase from other state if supplier is URD...
As per Sec 9(4) of CGST Act, if a registered person purchases goods/services from an unregistered dealer (URD) then the registered taxpayer is liable to pay GST on reverse charge basis( only for certain goods/services & registered persons). All the provisions of the Act will apply to such recipient as if he were the person liable for paying the tax in relation to the supply of goods or services. Further, in terms of section 24 registration is mandatory for a person engaged in inter state supply of goods.

URD person can't sell goods to other state.. If other state Purchaser is registered or Not 

RCM is applicable on state purchase only.

and interstate purchase from unregistered is not possible due to unregistered person can't make inter state supply,.

 

No not applicable.........RCM on inward supply from URD has been suspended & it's Applicability is limited to Developer/promoter subject to the condition prescribed in Notification 7/2019 CT (R)

Hence if your are developer/Promoter , the RCM is applicable Else NO


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