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Do we still need to pay RCM on purchase from unregistered dealer under GST?

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Do we still need to pay RCM on purchase from unregistered dealer under GST?

  • This topic has 1 reply, 2 voices, and was last updated 2 months ago by gstdoctor.
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  • #974
    Milan Tiwari
    Participant

    Do we still need to pay RCM on purchase from unregistered dealer under GST?

    #995
    gstdoctor
    Keymaster

    As per Section 9(4) of CGST Act 2017 and Section 5(4) of IGST Act 2017, if any registered person receives any goods or service from an unregistered person then the registered person is liable to pay the GST under RCM.

    From 1st July 2017 to 12 Oct 2017, RCM is required to be paid for purchase made from unregistered dealer. Notification No. 38/2017 – CGST (Rate) came into force from 13 Oct 2017 which gave a temporary relief from this tax.

    After this several changes were made and currently only a class of registered persons, in respect of supply of specified categories of goods or services or both received from an unregistered supplier are required to pay.

    For more information, visit RCM on purchases made from unregistered dealer.

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