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Reverse Charge on Purchase

apurva agrawal (54 Points)

14 June 2021

Is RCM payable on purchase of goods from unregistered person by registered person? Reply with notification no.

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CA. Sourav Sarkar (Chartered Accountant ) (24578 Points)
Replied 14 June 2021

RCM is applicable

prasad Nilugal (3914 Points)
Replied 14 June 2021

1) RCM not applicable as per section 9(4) of the CGST act 2017 at present .
2) RCM applicable as per section 9(3) of the CGST act 2017
1)Notification-4/ 2017( CT) dated 28/6/2017
2) Notification -07/2019 ( CT -Rate) dated 29/3/2019 .
above notifications are regarding goods only ,If any other notification you have confirm from CBIC Web site / GST/ Notification.
please confirm with others also .

CA Altamush Zafar (GST Consultant) (15907 Points)
Replied 14 June 2021

RCM not applicable

CMA Poornima Madhava (CMA) (13097 Points)
Replied 14 June 2021

RCM not applicable

Rajamahendra Varma M.B.A.,LL.B (Advocate and GST Practitioner) (245 Points)
Replied 14 June 2021

Currently, RCM not applicable on purchase from unregistered dealers other than falling u/s 9(3)

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apurva agrawal (54 Points)
Replied 16 June 2021

Thank you all

prasad Nilugal (3914 Points)
Replied 17 June 2021

As per CGST amendment act 2018 , wherein original section 9(4) of CGST act 2017 has been omitted and same section was amended stated that " RCM will be applicable on specified goods or services or both received from an unregistered person pay tax on RCM as per recondition of council , Govt will notify .
( In short GOVT will notify regarding RCM not in all cases we have to pay tax on RCM)
you also refer Notification 1/2019 dated 29/1/19 .

CA Puja Sharma (Chartered Accountant) (4891 Points)
Replied 17 June 2021

No, this RCM is not applicable. The provisions of section 9(4) of the CGST Act 2017 has been modified and now RCM is applicable only in case of specified goods and services from an unregistered person.