Reverse Charge on Purchase

This discussion clarifies whether the Reverse Charge Mechanism (RCM) applies to purchases of goods from unregistered persons by registered persons. Current regulations, particularly after amendments to Section 9(4) of the CGST Act 2017, indicate that RCM is generally not applicable unless specific goods or services are notified by the government. Relevant notifications like 4/2017 and 7/2019 (CT-Rate) for goods, and 1/2019, are mentioned as points of reference.