Master in Accounts & high court Advocate
9610 Points
Posted on 22 February 2025
RCM (Reverse Charge Mechanism) ke liye Section 9(3) aur 9(4) dono hi applicable hain, lekin unke alag-alag scenarios hain. Section 9(3) - Ye section un supplies par applicable hai jo specified categories ke registered persons dwara unregistered persons ko kiye jate hain. - Is section ke tahat, recipient (registered person) ko reverse charge liability ka payment karna hota hai. Section 9(4) - Ye section un supplies par applicable hai jo notified categories ke registered persons dwara kiye jate hain, jismein recipient ko reverse charge liability ka payment karna hota hai. - Is section ke tahat, Central Government ko adhikar hai ki ve kisi bhi category ke supplies ko reverse charge mechanism ke tahat la sakte hain. Abhi ke liye, RCM u/s 9(3) aur 9(4) dono hi applicable hain, lekin aapke specific case ke liye, aapko apne chartered accountant ya tax consultant se salah leni chahiye.