25 December 2019
Rule 5(1)(d) of the CGST Rules, specifies that a composition dealer shall pay tax under sub-section (3) or sub-section (4) of section 9 on inward supply of goods or services or both. Sec. 10(1) of the CGST Act, also says that, “…but subject to the provisions of sub-sections (3) and (4) of section 9…” This means that while complying with one statutory provision, another provision relating to the subject-matter also must be complied with. So, this means that RCM tax shall be paid by composition dealer as well @ 5%.
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