CA FINAL
26 Points
Joined December 2015
Dear Rocky,
Section 9(3) empowers Govt to declares Supply of Goods/Service/Both for RCM
Section 9(4) The central tax (CGST)
in respect of the supply of taxable goods or services or both
by a supplier, who is not registered,
to a registered person
shall be paid by such person on reverse charge basis as the recipient
and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax
in relation to the supply of such goods or services or both.
SAME section 9 must be provided in STATE GST ACT for SGST RCM. You may refer your state GST Act.