TīmeklisSec 9 (3) authorizes the Government to notify the specific supplies of Goods and/or Services to be covered under Reverse Charge Mechanism (RCM) whereupon it is not the Supplier of Goods/Services who will be liable to pay GST, but instead it will be the Recipient of Goods/Services who will be liable to pay. Tīmeklis2024. gada 30. janv. · RCM still not applicable from 01.02.2024 Under section 9 (4) of the CGST Act, 2024, the central tax in respect of the supply of taxable goods or services by a unregistered supplier to a registered person is required to be paid by the recipient on reverse charge basis. Notification No. 8/2024 had provided exemption from RCM …
Section 22 - Person who is liable for registration under GST
Tīmeklis2024. gada 17. jūl. · 1) Section 9 (3) of CGST Act — This section specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge … Tīmeklis2024. gada 23. apr. · U/s 31 (3) (e) & (f) of GST Act, 2024- says if you are paying tax under RCM ( reverse charge mechanism) u/s 9 (3) or (4) then you have to issue an … ruth bader ginsburg baby clothes
RCM for SEZ Unit and Developer - L D RAJ & CO
Tīmeklis2024. gada 26. maijs · The RCM provision U/s 9(4) of CGST Act/ U/s 5(4) of IGST Act was kept in abeyance from 13 th October 2024 till CGST Amendment Act, 2024 came into operation (i.e till 1 st Feb 2024), vide Notification No. 38/2024- Central Tax (Rate) Dated 13 th October, 2024 & Notification No. 22/2024- Central Tax (Rate) Dated 6 th … Tīmeklis2024. gada 23. sept. · Therefore, on such persons the provisions regarding RCM as per Section 9 (3) & (4) of CGST Act, 2024 shall apply, if there is a receipt of supply as contemplated u/s 9 (3) & (4). Person not liable to pay Goods and Services Tax As far as a registered person is concerned with respect to RCM provisions the position is clear. http://prakharsoftech.com/view-query-answer/query_id=15934 is c.diff anaerobic