Become a Govt. Certified GST Practitioner in just 60 hrs. Register Now!

RCM RELATED TOPIC

22 February 2025

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

Reply
Follow
Share

3 Replies

Rama chary Rachakonda (Master in Accounts & high court Advocate email ID:ramachary64@gmail.com voice no:9989324294) (7537 Points)
Replied 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.

Upgrade to CAclubindia Pro. Subscribe Now!

Rama chary Rachakonda (Master in Accounts & high court Advocate email ID:ramachary64@gmail.com voice no:9989324294) (7537 Points)
Replied 22 February 2025