Rcm on intra state and interstate

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

08 July 2017 we know that RCM is applicable in the case of Intra -state on goods and services when doing transaction between the registered dealer and unregistered dealer but what is the treatment for RCM applicability in the case of interstate supply of goods and services between the registered dealer and unregistered dealer which is the tax igst or cgst+sgst

Amol S Joglekar

Amol S Joglekar (Expert)
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08 July 2017 01. if a person is doing interstate outward supply of goods, he can NOT opt for composition scheme.
02. If a person opts for RCM, he has to pay RCM on the inward supply from unregistered dealer.