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reverse charge

arpit kumar gupta (arpit) (54 Points)

09 August 2017

what reverse charge and when applicable

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RAMESH D MODI (Proprietor) (4869 Points)
Replied 09 August 2017

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.

Chhatra Singh Dugar (1464 Points)
Replied 09 August 2017

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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