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reverse charge mechanism

RCM 239 views 4 replies
what is the defination of unregistered person in reverse charge mechanism
Replies (4)
I think, it is person who is liable to get registered under gst act but has not registered...
no , if person doing business less than 20 lacs.

Unregistered person is not defined under GST. However, “registered person” means a person who is registered under section 25 but does not include a person having a Unique Identity Number;

You can consider unregistered person has someone who is not a registered person. 

@ First of all., RCM is not to URD. RCM to Registered dealers.....


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