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)
(86308 Points)
Replied 17 September 2017
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
CAclubindia
