Special Catergory States also includes Jammu & Kashmir, Himachal Pradesh and Uttarakhand apart from North East states.
The above states, suppliers shall be liable to get themselves registered under if their turnover exceeds Rs 10 lakhs p.a.
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Special category states
Replies (4)
can I get cenvat which is paid by me in case of reverse charge from unregistered dealer under section 9(4)
It would be included in exempt supply as per Sec 17(3) and there is no ITC for exempt supply.
The amount of tax paid on account of reverse charge is available as credit .
To understand reverse charge see this video.
https://youtu.be/DV_UzOkvUIs
To understand reverse charge see this video.
https://youtu.be/DV_UzOkvUIs
Yes gst paid under RCM will be available for input credit like normal transactions
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