sona1 (MANAGER) (365 Points)
09 December 20201) For Minidoor fare purpose we have paid in CASH to UNREGISTER TRANPORTER (Not any GST Number) Rs. 5000.00 through Voucher for Material delivery purpose from our factory to party factory . Here REM Applicable for Fare charge....
2) Our Company Also Paid Iin CASH Rs. 8000.00 to Mr. Amal ( Who also Unregister In GST) through Voucher for GRINDING PURPOSE Here RCM Applicable for grinding charge...
Arjun Verma
(133 Points)
Replied 09 December 2020
CA Akshay Hiregange
(Partner - Audit & Assistance)
(4515 Points)
Replied 09 December 2020
1) If transporter is a GTA who is issuing consignment note, RCM applicable u/s 9(3).
2) RCM not applicable on unregistered purchases from 13th Oct 2017 onwards u/s 9(4).
sona1
(MANAGER)
(365 Points)
Replied 09 December 2020
1)Transporter is not a GTA , he is not issue any consignment note
2) rcm is applicable if service ( Grinding) received any Unregister person
ayusmita
(Tax consultant)
(5885 Points)
Replied 09 December 2020
As per sec 9 subsection 4 of cgst act if a registered person purchase good or services from unregistered dealer then the registered taxpayer is liable to pay GST on reverse charge basis but that too only for certain goods and services and register person
APURBA CHATTERJEE
(QUALIFIED CHARTERED ACCOUNTANT)
(604 Points)
Replied 09 December 2020
Both cases RCM is not applicable.
CA Akshay Hiregange
(Partner - Audit & Assistance)
(4515 Points)
Replied 10 December 2020
| Originally posted by : ayusmita | ||
 |
As per sec 9 subsection 4 of cgst act if a registered person purchase good or services from unregistered dealer then the registered taxpayer is liable to pay GST on reverse charge basis but that too only for certain goods and services and register person |  |
the specific class of goods and services does not include grinding. As of now only real estate sector has been considered.
ayusmita
(Tax consultant)
(5885 Points)
Replied 10 December 2020
Sir I just let him know about that so that he can read and understand the certain goods and services and apply according as he is stick to one point of rcm applicability even saying by others
Btw thank you
debora M
(BUSINESS DEVELOPMENT MANAGER)
(1697 Points)
Replied 10 December 2020
RCM is not applicable to unregistered purchases
CAclubindia
