Who is applicable RCM

Section 9(4) of the CGST Act mandates that a registered recipient must pay GST under RCM when procuring specific goods or services from an unregistered supplier. Currently, this provision is primarily enforced in the real estate sector, making promoters liable to pay tax under RCM on purchases of cement, capital goods, and any shortfall in the mandated 80% procurement of inputs and input services from registered suppliers.