Interstate purchase from unregistered dealer

Page no : 2

Divakar (Student CA Final ) (11857 Points)
Replied 07 March 2018

U gonna easily track even thre is RCM provision is suspended... U made payment for purchase... And that payment is easily tracked and that party is interstate.. And u can't make payment in cash because of income tax act.. That makes disallowance of ur purchase if made in cash

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Girish Kumar K (4 Points)
Replied 13 November 2018

Hi All,

The article in CLeartax is not having any backup of notifications in this case.

I think that inter state sale can be done by unregistered person, but he is liable to be registered under section 24(1). He can be penalized if he is not registrering within thirty days from that event.

Girish

Gopinath Neelamekkam (3 Points)
Replied 26 June 2019

Hi All,

I have one scenario and I need clarification on this.

I am a Registered person in Tamilnadu, I went to Karnataka and purchased a taxable product from Unregistered dealer. Here, the POS is Karnataka. What is the implication of tax for me while I file my return GSTR-3B? Will I be attracted to pay IGST on RCM or CGST/SGST on RCM?

Waiting for your clarification.

Thank you.