purchase from person under composition scheme

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suppose if a person buys goods from person in composition scheme.then whether buyer has to pay tax on reverse charge??
Replies (2)

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.

No as composition dealer is also a registered person. So no need to pay tax under RCM on it .


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