RCM under CGST sec 9(4)

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if we have purchase from unregistered dealer can we make the payment of GST under RCM? earlier it was exempted upto 30/09/2019
Replies (2)
No.......there is no RCM u/s 9(4) on inward supply of Goods from unregistered Person except if Receptient is Promotor/developer that to be subject to conditions prescribed in Notification 7/2019 CT (r).
Thank you very much

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