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Regarding section 9(4) under gst

Rajiv (Senior Accounts Officer) (1548 Points)

14 April 2018

GOOD MORNING TO ALL EXPERT,

AS PER SECTION 9(4) UNDER GST " IF A PERSON NOT REGISTER UNDER GST SUPPLIES GOODS OR SERVICES TO A PERSON WHO IS REGISTER UNDER GST THAN IN SUCH CASES RCM WOULD BE APPLICABLE TO REGISTER PERSON" BUT SIR RCM SUSPEND TILL JUNE 18. BUT SIR RCM SUSPEND TILL JUNE 18 ONLY FOR GOODS RECEIVE FROM UNREGISTERD PERSON OR SERVICE RECEIVE FROM UNREGISTERD PERSON OR BOTH ??????//

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14 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (183191 Points)
Replied 14 April 2018

Every supply......... be it goods or services or both......

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Rajiv (Senior Accounts Officer) (1548 Points)
Replied 14 April 2018

BUT SIR SOME EXPERTS TOLD THAT ONLY GOODS PURCHASE SUSPEND TILL JUNE 2018 NOT SERVICE . PLEASE CLEAR

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (183191 Points)
Replied 14 April 2018

1. gst/notfctn-10-2018-cgst-rate

2. gst/notfctn-38-cgst-rate

3. gst/Exemption-from-reverse-charge-upto-Rs5000

A. Extract of Notification Notification No. 8/2017- Central Tax (Rate), GST

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the central tax leviable thereon under sub-section (4) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017):

Provided that the said exemption shall not be applicable where the aggregate value of such supplies of goods or service or both received by a registered person from any or all the suppliers, who is or are not registered, exceeds five thousand rupees in a day.

B. Now extract of Notification No. 38/2017 – Central Tax (Rate)

In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.8/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 680(E), dated the 28th June, 2017, namely:-

In the said notification, the proviso under Paragraph 1 shall be omitted.

2. The exemption contained in the notification No. 8/2017-Central Tax (Rate) dated the 28th June, 2017 as amended by this notification shall apply to all registered persons till the 31st day of March, 2018.

C. Now extract of Notification No. 10/2018 – Central Tax (Rate)

In the said notification, for the figures, letters and words “31st day of March, 2018”, the figures, letters and words “30th day of June, 2018” shall be substituted.

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Rajiv (Senior Accounts Officer) (1548 Points)
Replied 16 April 2018

thanks for your valuable reply sir. but sir is Rent A Cab service came under Section 9(4).because this service not came under rcm like gta. legal service etc

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (183191 Points)
Replied 16 April 2018

As per the 14th GST Council meeting held at Srinagar, Jammu & Kashmir, services provided by radio taxi or passenger transport services through electronic commerce operator has been put under full RCM. Therefore full tax is to be paid by the service providers.......

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Rajiv (Senior Accounts Officer) (1548 Points)
Replied 16 April 2018

Originally posted by : Dhirajlal Rambhia
	As per the 14th GST Council meeting held at Srinagar, Jammu & Kashmir, services provided by radio taxi or passenger transport services through electronic commerce operator has been put under full RCM. Therefore full tax is to be paid by the service providers.......

Sir ,

I am asking about Renting a any Motor vehicle ( Non A.C Bus). This service not came under section 9(3) RCM list as approved by Govr.So i think this service will be exempt upto 30 june 2018. if receive from unregister dealer.

Thanks Sir

Waiting your reply sir.

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (183191 Points)
Replied 16 April 2018

Yes, if service provider is URD......

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Rajesh Karia (114 Points)
Replied 16 April 2018

Originally posted by : Dhirajlal Rambhia
	Yes, if service provider is URD......

Sir, we are paying Commission & Brokerage in our business & since RCM is not applicable for now we don't have to pay GST for now. But we are deducting TDS on the same & depositing the TDS & Filing the TDS return.

So my question is do we have to show this Commission/Brokerage anywhere in GSTR3B as Comm/Brokerage is also a kind of Service which PPl provide & many Brokers & Comm agents are not registered & becomes service procured from URD.

I have asked this to many experts but none able to provide, many say since not under RCM you don't need to show for now in GSTR3b or any other GST return.

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (183191 Points)
Replied 16 April 2018

1. Let me be clear that I am not well versed with GST....... So, better if a GST expert may answer the query.

2. It is your input cost. So, when received from RD.... you have to pay GST and accordingly declare in GST returns (presently GST3B & GSTR1)...

3. As RCM u/s. 9(4) of CGST is deferred till 30.06.2018, you are not liable to pay GST over such services when received from URD. So........ no question of GST/ITC,..... and hence you may not declare it till such period.

If there is any column in these GSTR, where such nil rated inward supplies can be declared, you may declare it, voluntarily.

4. As it is your cost to business, and you are maintaining books of accounts......... As such, you are declaring it in IT return/ & or audits, so no need to worry for non-declaration under GST, specifically when there is no tax liable over it !!

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Rajesh Karia (114 Points)
Replied 16 April 2018

Originally posted by : Dhirajlal Rambhia
	1. Let me be clear that I am not well versed with GST....... So, better if a GST expert may answer the query. 2. It is your input cost. So, when received from RD.... you have to pay GST and accordingly declare in GST returns (presently GST3B & GSTR1)... 3. As RCM u/s. 9(4) of CGST is deferred till 30.06.2018, you are not liable to pay GST over such services when received from URD. So........ no question of GST/ITC,..... and hence you may not declare it till such period. If there is any column in these GSTR, where such nil rated inward supplies can be declared, you may declare it, voluntarily. 4. As it is your cost to business, and you are maintaining books of accounts......... As such, you are declaring it in IT return/ & or audits, so no need to worry for non-declaration under GST, specifically when there is no tax liable over it !!