Rule 47A CGST

Rule 47A of the GST Rules applies to goods and services received from both unregistered suppliers and registered suppliers (under RCM, Reverse Charge Mechanism, supplies under Section 9(3) & (4)).

As per Rule 47A, the recipient is required to declare and pay tax on such supplies received from both unregistered and registered suppliers (under RCM) in the following cases: -

Goods or services received from an unregistered supplier (liable to pay tax under Reverse Charge Mechanism) - 

Goods or services received from a registered supplier under RCM supplies (Section 9(3) & (4)) In both cases,

the recipient is required to:

 1. Declare the inward supplies (received from unregistered or registered suppliers under RCM) in Form GSTR-3B

 2. Pay tax on such supplies (using Form GSTR-3B)

However, it's important to note that Rule 47A has been amended with effect from 1st January 2022. 

As per the amended rule, the recipient is required to declare and pay tax on inward supplies received from unregistered suppliers only. 

For supplies received from registered suppliers under RCM (Section 9(3) & (4)), the recipient is not required to declare and pay tax under Rule 47A. 

Instead, they should follow the normal GST provisions and pay tax on such supplies.