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Related to composition scheme


Dinesh Vasnani   29 October 2020

Dinesh Vasnani

 3 points

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Is RCM applicable to those composition dealer who purchase goods from unregistered dealer?

JATINDER KUMAR (Accountant)     29 October 2020

JATINDER KUMAR
Accountant 
 189 likes  2647 points

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No RCM on goods purchased from unregistered dealer

avater

Shivam RC (Student)     29 October 2020

Shivam RC
Student 
 2914 likes  23010 points

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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.

avater

ayusmita (Tax consultant)     30 October 2020

ayusmita
Tax consultant 
 183 likes  2661 points

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No not applicable for composition dealer who purchased from unregistered


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