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Material purchased from unregistered dealer will attract the RCM?

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(Querist)
16 May 2022 Sir, we have purchased Rs.1,00,000/- worth of taxable material from an Unregistered Dealer (URD). Will it attract RCM?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
17 May 2022 RCM not applicable in such a case.

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