Transporter payment under 5000

Will GST under RCM be applicable if party is registered?
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Quick Summary
This discussion clarifies the applicability of GST under the Reverse Charge Mechanism (RCM) when dealing with unregistered parties, particularly for transactions under £5000. Following amendments to Section 9(4) of the CGST Act 2017, RCM now specifically applies only to 'notified goods' purchased from unregistered dealers.

First notified goods or service or both under GST act
Section 9(4) of the CGST Act 2017 has been amended vide CGST Amendment Act 2018. Now RCM is applicable only for "NOTIFIED GOODS" purchased from Unregistered Dealer.
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