Deepak Gupta
(CA Student)
(15922 Points)
Replied 17 September 2017
No.
RCM provision will apply only if the recipient is registered and the supplier is unregistered.
A supplier who has opted for composition scheme would not charge GST on his supply but is nevertheless registered and does not attract this provision.
CA Rashmi Gandhi
(Chartered Accountant)
(86323 Points)
Replied 17 September 2017
CAclubindia
