as per section 9(4) RCM IS APPLICABLE WHEN U procured goods or services from unreg. persons. while section 9(3) is applicable when u procured services which is under rcm. U will have to pay tax under rcm at respective rates of goods or services u purchased.
Section 9(3) empowers Gov to specify categories. goods or services or both on the recommendation of GST Council on which RCM is to be made applicable.
U/s 9(4) when a RD buys taxable goods from URD or procure specified services then recipient RD needs to pay GST under RCM In case supply from all suppliers in a day is below rs 5000/ no need to pay GST.
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