Unregistered material purchase - bricks, sand & jally tax to be paid in rcm

currently sec9(4) deferred up to 30.09.2019, rcm on purchase of good or service from unregistered supplier.

so no need to pay RCM on unregistered purchase of bricks., sand & jally.



pls correct me if I am wrong

rcm is not applicable on ur case...section 9(4) is deffered

Yes if you are developer/promoter needs to pay RCM.
80% procurement of Input, input Services should be from Registered dealer , if one fails to do so , then on short fall amount Tax need to pay on RCM .

Note : For capital goods , it must 100% purchase from Registered Dealer.

Refer Notification 7/2019 CT(R)

Section 9(4) has been deferred upto 30.09.2019. So not applicable upto 30.09.2019.

Dear Ravi As it's being mentioned in Amendment Act 31 of 2018 that it will applicable on class of person & category goods & the same being Notified by Notification 7/2019 CT ( r) , Applicable on promoter/Developer . So why .you people don't read/Refer the said Notification. Pls refer said Notification & update yourself