all inward supplies from unregisterd liable to reverse charge

RCM 285 views 8 replies
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
Replies (8)
No need...

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...
No need to pay till 30 June, after that it is compulsory...
After that "WAIT ON FURTHER NOTIFICATIONS FROM CBEC "...
Yes but till date no notification , i think now govt is not going to suspend it any further
But,
My view is different Mr Pankaj Rawat.,

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....
In my view, Till the process of GST return not simplify by Govt.... RCM will remain suspended
I think you give two view Ms Rashmi Gandhi.,,


*after that it is compulsory...

*RCM will remain suspended...


So,
Which is Your standing view...?
Till now it is compulsory from June but Govt may allow some relaxation if process of return not simplify


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