Reverse charge

Services recieved by any Registered Person from unregistered person , reverse Charge GST will be applicable

Shivam, RCM will applicabe if Registered Persons is obtaining services or goods from unregistered person as per Section 9(4) of GST Act.

Originally posted by : shivam agrawal
	but not received from ANY PERSON

The central tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.

Please refer the section

Ms, Nisha,

Can you please here give a defination of meaning of Good and Services under GST?

Under RCM, it is said supply of taxable goods or services on which GST is leviable.

Goods means every kind of movable property other than money and
securities but includes actionable claim, growing crops, grass and things attached to
or forming part of the land which are agreed to be severed before supply or under a
contract of supply;

Can be interpreted as Goods which will be supplied or agreed to be supplied on contract will be considered as goods under GST. Therefore, RCM will not be applicable on self-consumed goods.

Under RCM, it is said supply of taxable goods or services on which GST is leviable.

Goods means every kind of movable property other than money and
securities but includes actionable claim, growing crops, grass and things attached to
or forming part of the land which are agreed to be severed before supply or under a
contract of supply;

Can be interpreted as Goods which will be supplied or agreed to be supplied on contract will be considered as goods under GST. Therefore, RCM will not be applicable on self-consumed goods.