Supply from unregistered dealer

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..... Supply from unregistered dealer
Query (Issue) Started By: - janakiraman iyer Dated:- 30-10-2019 Last Reply Date:- 31-10-2019 Goods and Services Tax - GST
Got 3 Replies
GST
Under section 9(4) supply from unregistered dealer to registered dealer is subject to RCM and this was exempted by notifications extended up to 30/9/19. But I understand that this exemption was withdrawn by notifica .....

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..... tion no 1/2019. I also understand that section 9(4) was amened on 1/2/19 by which Govt has to notify class of persons who will be subject to RCM. Can anyone update the correct position as of now Reply By Rajagopalan Ranganathan: The Reply: Sir, According to Section 9 (4) of CGST Act, 2017 "the Government may, on the recommendations of the Council, by notification, specify a class of regist .....

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..... ered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or .....

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..... both." According to Notification No. 7/2019-Central Tax (Rate) dated 29.3.2019. Only the above mentioned services are leviable to gst under reverse charge for time being Reply By Himansu Sekhar: The Reply: Nice explanation Reply By janakiraman iyer: The Reply: Thanks for the lucid explanation
Discussion Forum - Knowledge Sharing .....

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