If I’m a resident of Pune and go to Delhi for business purpose & purchase goods from Unregistered Dealer. Am I liable for GST on Reverse Charge Mechanism (RCM)?
Reply by GST@GoI
Reverse Charge Mechanism is defined in Section 9 (4) of CGST Act. Relevant extract is as follows:
Section 9: Levy & Collection
The central tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient 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 the supply of such goods or services or both.
GST on RCM
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