is it mandatory that a voluntary registered person under gst is liable to pay tax under the reverse charge if he has made purchases from an unregistered dealer of goods
As per GST if a person registered under GST in any manner like Valundary or threshold limit then he will follow all the rules under GST regime...
As per sec 9(4) of CGST act RCM applicable for the Inwards from Unregistered Dealer...
*Note : In current scenario the above said section (9(4) of CGST - inward from URD) is suspended from 13th October 2018 to 30th June 2018. The said period RCM not applicable for the Inwards from URD...
The Sec 9(4) of CGST act is generally difficult to handle by the taxpayers... So., As per my view... It will suspend fully or given some more exemption limit....