Tax Management India. Com
                        Law and Practice: A Digital eBook ...

☞ Data-bank

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Articles News D. Forum
Highlights
What's New  Latest Cases 

Share:      

        Home        
 
Discussions Forum
Home Forum Goods and Services Tax - GST This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

← Previous Next →

Is GST to be payable on RCM, if registeresd person purchases from unregistered person., Goods and Services Tax - GST

Issue Id: - 117509
Dated: 23-9-2021
By:- Rajesh Kumar
Is GST to be payable on RCM, if registeresd person purchases from unregistered person.

  • Contents

Sir/Madam

I want to know the provisions of Section 9(4) of the CGST amended time to time. If a registered person make purchases of goods/ services from unregistered persons, then the registered person is required to pay GST on that purchases or services taken from unregistered person.

Post Reply

Posts / Replies

Showing Replies 1 to 3 of 3 Records

1 Dated: 24-9-2021
By:- KASTURI SETHI

If a registered person make purchases of goods/ services from unregistered persons, RCM is applicable to only specified goods, services and specified persons (Not applicable to all goods and services). See Notification No. 7/19-CT(R) dated 29.3.19 and 24/19-CT(R) dated 30.9.19.


2 Dated: 24-9-2021
By:- Shilpi Jain

The liability under 9(4)presently is is for persons executing residential contacts at 5% (net) GST rate. In the 45th GST Council minutes it is also proposed to bring Mentha oil.

Apart from these , liability does not exist presently under this provision.


3 Dated: 24-9-2021
By:- Ganeshan Kalyani

Sir, please specify the goods that you are going to buy from an unregistered person. We shall let you know the applicability of RCM.


1

Post Reply

← Previous Next →

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||