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apurva agrawal   14 June 2021

Reverse Charge on Purchase

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


 8 Replies

Sourav

Sourav (Student)     14 June 2021

RCM is applicable
prasad Nilugal

prasad Nilugal   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

CA Altamush Zafar (GST Consultant)     14 June 2021

RCM not applicable
CMA Poornima Madhava

CMA Poornima Madhava (CMA)     14 June 2021

RCM not applicable                    

Rajamahendra Varma M.B.A.,LL.B

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

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

apurva agrawal   16 June 2021

Thank you all
prasad Nilugal

prasad Nilugal   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

CA Puja Sharma (Chartered Accountant)     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.  


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