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self purchase

Bhavana Pretty (33 Points)

29 August 2019

if a composite tax payer made self purchase without payment of RCM then where to show it gstr9a??

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7 Replies

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 30 August 2019

self purchase means ?????

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Bhavana Pretty (33 Points)
Replied 30 August 2019

it means buyer himself raise a e-way bill for him as he is purchasing from unregistered person without paying reverse charge

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 01 September 2019

RCM on inward supply from URD is suspended from 13/10/2017 (not.38/2017 CT). Hence any Such inward supply before 13/10/2017 is be reported in table 7(B) of GSTR 9A .
Any supply from URD after 13/10/2017 is treated as Exempted Supply & there is no table to report such supplies in GSTR 9A

Uttam (employee) (814 Points)
Replied 01 September 2019

With respect to Purchase of Goods from unregistered dealers, GST to be paid under RCM only till 13.10.2017

Any purchases made between 13.10.2017 to 31.09.2019 will not be covered under RCM.

Pls report in Table 7 of GSTR9A.

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 01 September 2019

@ uttam

in Gstr 9 A table 7 , you can report only those transactions on which RCM is applicable, so For Exempted inward supplies (From URD. ) there is no table given in 9A .