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purchase from. unregistered

anshul tiwari (Student CA IPC / IPCC) (261 Points)

22 September 2018

un registered person se 18% tax ka goods purchase kiya 3b m kaha show karna h. reverse charge to ab khatam ho chuka h

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4 Replies

Rohit Tibrewal (Student & Senior Accountant) (3193 Points)
Replied 22 September 2018

Nil rated exempted wale me as you have purchased without payment of tax

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Mukesh Karyani (As a article assistant) (28 Points)
Replied 22 September 2018

Bete phle 5000 rs account main trf Karo jaldi😜

Jitender Singh Rawat (Advocate) (78 Points)
Replied 23 September 2018

In 3 B there was earlier complusorily to show the Inward supply subject to RCM. In your case as you have a inward supply from unregistered dealer so tax does not arise at all as Input, hence in ITC column no such tax will be shown as RCM Input tax. Just simply ignore that purchase as it is a part of 2A but not of 3B as if now.