Supply from unregistered person- gst impact

Not all goods or services availed by a registered person from an unregistered person are subject to the Reverse Charge Mechanism (RCM). It depends on the specific type of goods or services and the circumstances of the transaction. For instance, security services provided by an LLP, as in the case of AS&D Enterprise LLP, do not attract RCM.

Yes I agreed the above said reply.

@ Aditi Jain,

Please refer the above reply...

And ask if You have any specific transactions received from URP. then we can get exact reply from our experts.
Good Luck

Not all procurement from unregistered persons are taxable under RCM. As on date only 2-3 goods/service (applicable to real estate industry) are taxable under RCM when procured from unregistered persons.

 

Self invoicing has to be made as per s 31

If professional service is availed from an unregistered
person? like designer fees

No RCM is required to be paid even if designer services are procured from unregistered person.

Can anyone pls share any link for reference.
where specified services are mentioned in case purchase is from an unregistered person
thank you so much

KINDLY REFER NOTIFICATION NO. 7/2019-CENTRAL TAX (RATE), DATED 29-3-2019 AS AMENDED BY NOTIFICATION NO. 24/2019-CENTRAL TAX (RATE), DATED 30-9-2019.