As per this section,person registered under s.9(3) and s.9(4) need to issue tax invoice in respect of supplies received by him on which tax is payable under reverse charge .
Why is s.9(4) added here, as it clearly says " supplies in which supplier is unregistered ".This is s.9(3) and even if it is a supply covered in s.9(4) , as the supplier is unregistered ,it can be dealt in a manner same as s.9(3)
What is the need of mentioning s.9(4)
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S. 31(3)(f)
Replies (3)
Quick Summary
According to section 9(4) of cgst it clearly mention that for certain good & services like services received from foreign country which the registered recipeint have to pay rcm or others
9(3) means that rcm have to pay by the recipeint on behalf of certain suppliers
9(3) means that rcm have to pay by the recipeint on behalf of certain suppliers
It's very simple to understand. Section 9(3) is compulsory RCM i.e. certain goods/ services which have been supplied to any person (i.e. Register person or unregistered person) shall attract RCM. Section 9(4) is applicable if goods/services supplies to unregistered person.
GST Council has notified certain goods and services in which tax is required to be paid under RCM by the recipient of the goods whether the Supplier is Registered or Unregistered. These supplies of goods are covered under section 9(3).
While under Section 9(4), tax is required to be paid by the recipient on each and every inward supply of goods exceeding a prescribed amount of value received from the unregistered person.
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While under Section 9(4), tax is required to be paid by the recipient on each and every inward supply of goods exceeding a prescribed amount of value received from the unregistered person.
Thanks
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