RCM related query

Therea no need to pay the RCM on good purchased from unregistered Dealer

Yes goods which are mentioned in Notification 4/2017 , 43/2017 (both CT (r)) are covered under Section 9(3) of CGST Act & RCM is Applicable.

So if you are Recepeint for following goods the RCM is applicable :

Cashew Nuts, Bidi wrappers, Tobacco leaves From Agriculturist & Silk Yarn from any person who manufacture silk yarn from Raw Silk. (Refer Notification 4/2017 CT (r)

Raw Cotton From Agriculturist (Refer Notification 43/2017 CT (R) .


other then above any inward supply from URD is treated as Exempted supply hence No RCM Applicable, Yes as per Notification 7/2019 CT (R) if Receptient is Promotor/developer, any supply from URD the RCM is applicable , subject to conditions prescribed therein.

Thankyou so much

You are always welcome 😊