Dear Sir,
1. What are the differences between Section 9(3) & Section 9(4).
2. In both the sections, the Tax to be paid by the Recipient only, on Inward Supply of Goods/Services/Both under Reverse Charge Mechanism.
Regards,
R. Marimuthu.
1.
sec 9(3) : RCM applicable based on the said sec also notified it's Goods and Services. You can find out the details of transactions...
***sec 9(4) : It's applicable to registered dealer who is purchased from unregistered dealer then RD will be pay Tax under RCM basis as per goods or Services rate of Tax. (Except sec 9(3) related activities)
2. Yes... In both sec tax payable by recipient...
***sec 9(4) is suspended in current scenario
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