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Reverse Charge

Apurv Agrawal (101 Points)

12 September 2019

Is RCM on Unregistered purchase in force??

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sabyasachi mukherjee (26053 Points)
Replied 12 September 2019

REVERSE CHARGE MECHANISM:
In case of receipt of supply of goods or service or both by a registered person from unregistered supplier , IGST/CGST will be payable by the recipient, in respect of specified categories of goods and services as may be notified by the government on recommendation of GST council and all provisions of CGST AND IGST ACT shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods and aervice-Sec 9(4).

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Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 12 September 2019

No..... it's applicable on only Promoter/Developer in term of notification 7/2019 CT (R)

sabyasachi mukherjee (26053 Points)
Replied 13 September 2019

Pankaj who told you.

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 14 September 2019

Sabyasachi , nobody told me ... I refer the above said notification , notified by CBIC .

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 14 September 2019

@ Sabyasachi Its applicable with subject to condition provided therein , Hence have to read the said Notification

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 14 September 2019

So kindly refer the above said Notification.

Ravi kumar (178 Points)
Replied 15 September 2019

RCM for purchase and from Unregistered Dealer s had been deferred upto 30.09.2019. Section 9(4).

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 15 September 2019

Pls refer above said Notification & update yourself

sabyasachi mukherjee (26053 Points)
Replied 16 September 2019

Pankaj
as per Sec 23 of Cgst actcfollowing persons are not required to register under gst .
a) person engaged exclusively in supplying goods or services which are not liable to tax or are wholly exempted b) agriculturust.
as per notification no.5/2017- cit date 19.6.2017 person who is making supplies where recipient is liable to tax under reverse charge is not required to register.

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 20 September 2019

"Pankaj as per Sec 23 of Cgst actcfollowing persons are not required to register under gst . a) person engaged exclusively in supplying goods or services which are not liable to tax or are wholly exempted b) agriculturust. as per notification no.5/2017- cit date 19.6.2017 person who is making supplies where recipient is liable to tax under reverse charge is not required to register." WHAT DOES IT MEAN...... I KNEW THAT ..... Read more at: https://www.caclubindia.com/forum/reverse-charge-528474.asp