Menu
reverse charge
whether reverse charge is applicable to composition dealer for the quarter apr-june 2018.
Replies (3)
u/s 9(3) of the CGST Act = Yes
u/s 9(4) of the CGST Act = No (further suspended till 30.09.18)
Rule 5(1)(d) of the CGST Rules, specifies that a composition dealer shall pay tax under sub-section (3) or sub-section (4) of section 9 on inward supply of goods or services or both.
RCM is applicable to Composition Dealer , at the same he cannot Take the input for the RCM deposited by him
Yes, input of RCM paid cannot be taken.
Recent Topics :
- NSFA(National Food Security Act) commission
- RCM applicability on petty GTA freight (₹450
- Short payment reccieved in export & GST implic
- Parag Gupta vs Purushottam Aggarwal- who is best f
- GST applicability on own-vehicle goods transportat
- FAST DS Scheme 26
- 12A registration expired in FY 22-23 and is not re
- Seeking Clarification on Business Code Selection a
- CG on property sold after construction of a house
- Nursing Home Taxability
Related Topics :
ARTICLESHIP
21 September 2026
CA Article Assistant
KK & Company Chartered Accountant
Pune
CA Inter
View Details
09 September 2026
Semi Qualified CA / CA Inter - 2 Groups Cleared
Getmyca Consultant Pvt Ltd
New Delhi
CA Inter
View Details
ARTICLESHIP
07 September 2026
Article/ Paid Assistant
Murali and Sumeet Chartered Accountant
Bengaluru
CA Foundation
View Details
22 September 2026
Account Assistant
Chirag P Shah & Co. Chartered Accountant
Pune
B.Com
View Details
CCI
Pro
CAclubindia
