RCM under CGST sec 9(4)

This discussion clarifies the application of Reverse Charge Mechanism (RCM) under CGST Section 9(4) for purchases from unregistered dealers. Generally, RCM does not apply to inward supplies of goods from unregistered persons, with a specific exception for promoters and developers under certain conditions outlined in Notification 7/2019 CT(R). The exemption previously available until 30/09/2019 has expired.