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CGST and SGST or IGST under RCM

02 February 2018

Goods are purchased from a unregistered person and it's an inter state purchase, so what should we charge gst under RCM as IGST or CGST and SGST?

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18 Replies

CA Saloni (Manager-Accounts & GST Consultant) (5124 Points)
Replied 02 February 2018

IN this case no RCM to be paid as it has been suspended for the time being.

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CA Saloni (Manager-Accounts & GST Consultant) (5124 Points)
Replied 02 February 2018

Otherwise IGST -RCM has to be paid

1 Like

Ashish agarwal (B.Com) (44 Points)
Replied 02 February 2018

What if this case was in July71

Ashish agarwal (B.Com) (44 Points)
Replied 02 February 2018

July 17

CA Saloni (Manager-Accounts & GST Consultant) (5124 Points)
Replied 02 February 2018

Originally posted by : CA Saloni
	Otherwise IGST -RCM has to be paid

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Ashish agarwal (B.Com) (44 Points)
Replied 02 February 2018

Thanks miss saloni, but can u give any justification on this... By giving any example.

Divakar (Student CA Final ) (11857 Points)
Replied 02 February 2018

But a person can't make inter state supply of goods without taking gst no... Plz refer section 24....

Divakar (Student CA Final ) (11857 Points)
Replied 02 February 2018

Igst has not been paid in case of purchase from unregistered dealer... Bcz unregistered dealer is not allowed for inter state supply without gst no

CA Saloni (Manager-Accounts & GST Consultant) (5124 Points)
Replied 02 February 2018

URD will face the consequences of his default, why should registered buyer get into the complications!!!

If he is liable to pay GST when purchase from unreg dealer, he has to discharge the liability.

Divakar (Student CA Final ) (11857 Points)
Replied 02 February 2018

Could you please refer any provision in respect of this case.... When supplier is not supposed to allow to make interstae supply without gst no then buyer should also not buy from that supplier...

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Divakar (Student CA Final ) (11857 Points)
Replied 02 February 2018

IGST ON RCM in case of unregistered dealer is not allowed

Sachin Shetty (87 Points)
Replied 02 February 2018

I have a 2 Import Fright Invoices..
party name is Yusen Logisticss...
1) 5 % on fright
2) 18% on fright

in taht case can i take full credit on both the invoices???

Ashish agarwal (B.Com) (44 Points)
Replied 02 February 2018

Ya u can take if it is charged on the tax invoice...

Divakar (Student CA Final ) (11857 Points)
Replied 02 February 2018

Yes u r eligible for take full ITC whatever u hv paid on that... Itc restrictions with 5% gst rate is for transporter and not for recipient of service