29 July 2017
Can you please cite relevant clause / section ? I couldn't find in act or rules. It is clearly mentioned about purchase from unregistered dealers that one has to pay the tax on RCM and raise the Invoice but in case of RCM, I couldn't find any thing.
01 August 2017
@CA Rashmi Gandhi, Mam, clause (f) of subsection (3) of section 31 reads as - "a registered person who is liable to pay tax under sub-section (3) or sub-section (4) of section 9 shall issue an invoice in respect of goods or services or both received by him from the supplier who is not registered on the date of receipt of goods or services or both;
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