banner_ad

Section 9(4)rcm on builder purchase from compositions

757 views 4 replies
hello experts
one builder is making building project and purchase goods and service from register and non register so as per rcm rule 80% minimum purchase from register so if builder purchase from composition registerd person its also include in 80 % or it will be consider as non register and builder is liable to pay @ 18% at end of year
Replies (4)

Composition dealers are registered under GST and hence GST at 18% is not required to be paid separately by treating it as procured from unregistered person.

Only procurements from unregistered persons should be considered for checking the cut-off of 20% procurements from unregistered persons.

No the Builder is not required to pay GST under Reverse Charge Mechanism ( RCM ) for the inputs procured from Composition Scheme Dealers.

Composition Scheme Dealers are Registered Person under GST by virtue of Section 10(1) of the CGST Act 2017.
Composition dealer is registered dealer in GST , hence inward supply from him consider as purchase from registered dealer.
Ok thank you very much for all great suggestions thanks a lot


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
26 May 2026
Senior Accountant cum purchase Manager

Vardhaman Group of India

Pimpri Chinchwad

CA Inter

View Details
Company
11 May 2026
CA Dropout

Patron Accounting LLP

Pune

CA Inter

View Details
Company
ARTICLESHIP 04 June 2026
Article

Rakhecha & Co.

New Delhi

CA Inter

View Details
Company
19 May 2026
Accountant

ca kunjan

Mumbai

CA Inter

View Details
Company
Featured 28 May 2026
SEMI QUALIFIED/ CA DROPOUTS/ ARTICLES

T R SOOD & CO

New Delhi

CA Inter

View Details
Company
27 May 2026
Audit Assitant

Virender K Gupta and Co

New Delhi

B.Com

View Details
Company
Featured 26 May 2026
Account Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
16 May 2026
Account & Audit Asst

RAHUL KHANDEBHARAD & ASSOCIATES

Nashik

B.Com

View Details