RCM GST on Supplies from Unregistered Dealers

By / / GST

“RCM CGST (cum SGST) on supplies from unregistered dealers is governed by Sec 9 (4) of CGST (Amendment) Act, 2018 dated 29th Aug 2018. For the sake of clarity, RCM CGST (cum SGST) on supplies from unregistered dealers is in force. Please check notifications for supplies from unregistered dealers attracting RCM GST”.

12-04-2017 Section 9 (4) of CGST Act, 2017 dated 12th April, 2017 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.
28-06-2017 08/2017 – Central Tax (Rate) dated 28-06-2017 Exempts intra-State supplies of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the central tax leviable thereon.   Provided that the said exemption shall not be applicable where the aggregate value of such supplies of goods or service or both received by a registered person from any or all the suppliers, who is or are not registered, exceeds Rs. 5,000/- in a day
13-10-2017 38/2017 – Central Tax (Rate) dated 13-10-2017 Proviso under Paragraph 1 shall be omitted. The exemption contained in the notification No. 8/2017 – Central Tax (Rate) dated 28th June, 2017 shall apply to all registered persons till the 31 Mar 2018.
23-03-2018 10/2018 – Central Tax (Rate) dated 23-03-2018 The exemption contained in the notification No. 8/2017 – Central Tax (Rate) dated 28th June, 2017 shall apply to all registered persons till the 30 Jun 2018.
29-06-2018 12/2018 – Central Tax (Rate) dated 29-06-2018 The exemption contained in the notification No. 8/2017 – Central Tax (Rate) dated 28th June, 2017 shall apply to all registered persons till the 30 Sep 2018.
06-08-2018 22/2018 – Central Tax (Rate) dated 06-08-2018 The exemption contained in the notification No. 8/2017 – Central Tax (Rate) dated 28th June, 2017 shall apply to all registered persons till the 30 Sep 2019.
29-08-2018 Section 9 (4) of CGST (Amendment) Act, 2018 dated 29th Aug 2018 The Government may, on the recommendations of the Council, by notification, specify a class of registered 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 both.
29-01-2019 01/2019 – Central Tax (Rate) dated 29-01-2019 Rescinds the notification No. 8/2017 – Central Tax (Rate), dated 28th June, 2017. This notification shall come into force with effect from 1 Feb 2019.
29-03-2019 07/2019 – Central Tax (Rate) dated 29-03-2019 Seeks to notify certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector
29-03-2019 08/2019 – Central Tax (Rate) dated 29-03-2019 Seeks to amend notification No. 1/2017- Central Tax (Rate) so as to notify CGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector
30-09-2019 24/2019 – Central Tax (Rate) dated 30-09-2019 Seeks to amend notification No. 7/2019 – Central Tax (Rate) dated 29 Mar 2019 by amending entry related to cement.

PART-B

Status of RCM GST on supplies from unregistered dealers

“RCM IGST on supplies from unregistered dealers is governed by Sec 5 (4) of IGST Act, 2017 dated 12th April 2017. For the sake of clarity, RCM IGST on supplies from unregistered dealers is in force. Please check notifications for supplies from unregistered dealers attracting RCM GST”.

12-04-2017 Section 5 (4) of IGST Act, 2017 dated 12th April, 2017 The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such 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 the supply of such goods or services or both.
28-06-2017 04/2017-Integrated Tax (Rate) dated 28-06-2017 Specified reverse charge on certain specified supplies of goods under section 5 (3). This notification shall come into force with effect from 1st Jul 2017.
13-10-2017 32/2017-Integrated Tax (Rate) dated 13-10-2017 Exempts the inter-State supply of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the integrated tax leviable thereon.   The exemption contained in this notification shall apply to all registered persons till 31 Mar 2018.
23-03-2018 11/2018-Integrated Tax (Rate) dated 23-03-2018 The exemption contained in this notification 32/2017-Integrated Tax (Rate) dated 13-10-2017 shall apply to all registered persons till 30 Jun 2018.
29-06-2018 13/2018-Integrated Tax (Rate) dated 29-06-2018 The exemption contained in this notification 32/2017-Integrated Tax (Rate) dated 13-10-2017 shall apply to all registered persons till 30 Sep 2018.
06-08-2018 23/2018-Integrated Tax (Rate) dated 06-08-2018 The exemption contained in this notification 32/2017-Integrated Tax (Rate) dated 13-10-2017 shall apply to all registered persons till 30 Sep 2019.
29-01-2019 01/2019 – Integrated Tax (Rate) dated 29-01-2019 Seeks to rescind notification No. 32/2017 – Integrated Tax (Rate) dated 13.10.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts.
29-03-2019 07/2019 – Integrated Tax (Rate) dated 29-03-2019 Seeks to notify certain services to be taxed under RCM under section 5(4) of IGST Act as recommended by Goods and Services Tax Council for real estate sector.
29-03-2019 08/2019 – Integrated Tax (Rate) dated 29-03-2019 Seeks to amend notification No. 1/2017 – Integrated Tax (Rate) so as to notify IGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.
30-09-2019 23/2019 – Integrated Tax (Rate) dated 30-09-2019 Seeks to amend notification No. 07/2019 – Integrated Tax (Rate), dated 29 Mar 2019 by amending entry related to cement.

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