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RCM related query

deepak (PCS) (414 Points)

26 October 2019

Is the RCM applicable on staff salary? Is RCM applicable for 1.4.18 to 31.3.19 for purchase of inward supply from unregistred person?

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7 Replies

kalisankar mallick (aticle assitance) (33 Points)
Replied 26 October 2019

RCM not applicable to salary, as here employee employer relationship.
RCM is some specific goods and services only

Dev Yadav (student) (116 Points)
Replied 26 October 2019

Services given by employee to employer in course of employment doesn't comes under meaning of SUPPLY, so there is no question of RCM.

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 26 October 2019

1.Salary is Not a supply.
2. No RCM Applicable on inward supply from URD (As per amendment act 31 of 2018 , the council will prescribe the category of person & goods on which RCM is applicable. & As per Notification 7/2019 CT (R) it's applicable only on Developer subject to conditions prescribed therein )

deepak (PCS) (414 Points)
Replied 26 October 2019

Is the RCM applicable on Actor of television ?

subhagan sreerangam (7039 Points)
Replied 27 October 2019

No RCM Applicable on inward supply from Unregistered as per amendment act 31 of 2018 and also salary is not Supply.

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 27 October 2019

Dear Deepak
As per Notification 22/2019 CT (R) , RCM is applicable if Actor is providing services to producer , The Recepient is Producer hence producer availing services of Actor is liable to do RCM .