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Related to composition scheme
Is RCM applicable to those composition dealer who purchase goods from unregistered dealer?
Replies (3)
Quick Summary
No RCM on goods purchased from unregistered dealer
As of now Section 9(4) i.e. RCM on Purchase from Unregistered Dealer is applicable only on Developers / Promoters of Real Estate Sector.
After the CGST Amendment Act 2018, RCM on Purchase from Unregistered Dealer is applicable only on Notified Goods /Services procured by Notified Persons.
After the CGST Amendment Act 2018, RCM on Purchase from Unregistered Dealer is applicable only on Notified Goods /Services procured by Notified Persons.
No not applicable for composition dealer who purchased from unregistered
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