Purchase from unregistered dealer

1137 views 5 replies
Sir can we purchase the goods from unregistered dealer for supply.
is there any limitations
kindly explain it with throw information.
Replies (5)
No limitations

You can purchase
There is no limit for purchasing from Unregistered Dealer.

Section 9(4) of the CGST Act 2017 i.e. RCM on Purchase from Unregistered Dealer is now applicable only on "Specified Goods or Services" procured by "Specified Persons". This change has been made vide the CGST Amendment Act 2018.

As of now only transactions related to "REAL ESTATE SECTOR" is notified. Developer / Promoter is a notified person for RCM U/s 9(4) of the CGST Act 2017. For example if a Promoter / Developer purchases Cement from Unregistered Dealer, then the developer is required to pay tax @ 28% under RCM.

So you can purchase any amount of goods from URD. There is no limitation unless you fall under the notified category.
Sir kya hum sand, bajri ko purchase kar saktai h bina rcm paid kre
Yes.....
Ha you can purchase


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register