RCM RELATED TOPIC

SIR ABHI RCM U/S 9(3) OR 9(4) KON APPLICABLE HAI 

 

Replies (3)
Quick Summary
This discussion clarifies the applicability of Sections 9(3) and 9(4) of the Reverse Charge Mechanism (RCM). Section 9(3) applies to specified supplies from registered to unregistered persons, where the registered recipient pays the liability. Section 9(4) allows the government to notify categories of supplies where the registered recipient is liable. While both sections are currently active, specific circumstances may require consultation with a chartered accountant or tax advisor for precise guidance.

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.

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.

Transporter pe tcm jama krte wo 9(4) mein ata

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