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Interstate purchase from unregistered dealer

Registration 286 views 3 replies

Gopinath Neelamekkam

3 Points Joined May 2017

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.

Replies (3)

Siddaraju S Krishnappa

GST Expert

190 Points Joined November 2013

RCM has been suspended from October 2017 to March 2019 vide notification number 38/2017-Central Tax (Rate) ,dt. 13-10-2017

So, no need to make payment under RCM

Swati

Chartered Accountant

157 Points Joined July 2015

Though liability to pay CGST/SGST attracts here in this case in the hands of receipient under RCM as per section 9(4) of CGST Act . But this has been suspended till the time government notifies class of registered persons. So no need to make any payment.