Reverse Charge on Purchase

Is RCM payable on purchase of goods from unregistered person by registered person? Reply with notification no.
Replies (8)
Quick Summary
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.

RCM is applicable
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 .
RCM not applicable

RCM not applicable                    

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

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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