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.

Notwithstanding anything contained in sub-section (1) of section 16 and subsection (1) of section 18, input tax credit shall not be available in respect of the following

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