29 September 2017
If a unregistered dealer purchase some goods and services or both from another unregistered dealer . Now question is purchaser dealer liable to take registration and his turnover is less than 1000000
respective experts if your answer is yes . So why ??
29 September 2017
Since both are unregistered RCM will not apply on purchase and sales between them. but this only apply for intra state sale. not for interstate sale
29 September 2017
@CMA RAMESH KRISHNANA
If unregistered dealer purchase goods or services and both from unregistered dealer outside state then he liable to take registration suppose purchase a service from Advocate outside state ??
29 September 2017
Advocate services covered under reverse charge under GST. when you avail any supplies/ services which covered under RCM rule so availing services covered under RCM a person is required to pay GST under RCM,Hence he has to registered under GST irrespective of the turnover limit whether interstate or intrastate no matter
29 September 2017
Yes...
If dealing inter State supply then Registration mandatory irrespective of threshold limit...
Any state any supplies can't serve inter State supply without registration...
If we ll supply inter then we want to register under GST...
29 September 2017
that means if unregistered dealer purchase goods or services from unregistered dealer outside state then purchaser dealer liable to get registration with ignorance of turnover limit
but in intra state transaction purchaser dealer not liable
29 September 2017
Yes...
Simply said URD can't make inter State supply right..
If I'm a URD in my state You are URD in your state....
In this situation I can't supply to other States and Also You can't supply other states....
29 September 2017
if the supply which scenarios covered under RCM rule u/s. 9(3) of SGST/UTGST CGST act or 5(3) of IGST act even intra state supply also required person to register and pay GST under RCM for those supplies availed
29 September 2017
Yes u/s 9(3) &9(4) of cgst act for any inter state supplies or any services availed which attracts RCM tax payment it is Mandatory to get registered.
29 September 2017
That is normal category of RCM which is purchase from unregistered dealer. Since it is both sides are unregistered only inter state will attract the registration
29 September 2017
You are welcome Mr Ranjeet Singh...
Also we get Good discussion/Expertise with Our Expert Mr. CMA Ramesh Krishnan Sir...
Thank you for the reply Sir...
CAclubindia
