Rule 47A is applicable for goods and services to recipient received from unregistered supplier as well as from registered supplier ( Rcm supply under sec. 9 (3) & (4) or only from unregistered supplier
Pl guide
2. Pay tax on such supplies (using Form GSTR-3B)
However, it's important to note that Rule 47A has been amended with effect from 1st January 2022.
Instead, they should follow the normal GST provisions and pay tax on such supplies.
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