Reverse charge on goods or services taken form unregistered person
आओ GST सीखें:
क्या आप जानते हैं कि अगर एक unregistered person किसी registered person को taxable goods या services supply करेगा तो GST उस registered person को देना होगा जिसने goods purchase किए हैं या सर्विसेज़ received की हैं।
Section 9(4) के अनुसार:
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”
Simple understanding के लिए हम supplies को चार category में बाँट सकते हैं:
1. एक registered person द्वारा एक registered person को सप्लाई:
इस case में supplier tax देगा
2. एक registered person द्वारा एक unregistered person को सप्लाई:
इस case में भी supplier tax देगा।
3. एक unregistered person द्वारा एक registered person को सप्लाई:
इस case में receiver tax देगा। इस case को ही Sec 9(4) cover करता है (Reverse Charge)
4. एक unregistered person द्वारा एक unregistered person को सप्लाई:
इस case में tax नहीं लगेगा।
इसका मतलब अब एक registered person एक दूसरे registered person से ही goods / services लेना चाहेगा। अगर एक registered person किसी unregistered person से supply लेगा तो GST compliance का सारा burden उस registered supply receiver (purchaser) पर पड़ेगा।
अब नये नियम के अनुसार एक रजिस्टर्ड person द्वारा एक दिन में केवल 5000 तक के goods/services unregistered person से लेने पर रिवर्स चार्ज नहीं लगेगा।
इसका मतलब अब रजिस्टर्ड person, किसी unregistered person से supply लेना नहीं चाहेगा।
इसलिए unregistered person की मुश्किलें बढ़ने वाली हैं।
Regards,
CA Lalit Aggarwal,
Partner- VALS & Company
9999565491
*We have separate GST team to help all of you*
If a person does not have turnover more than 20 lack. Is there any provision to get him self registered and file nil return and supply goods under registered dealers
ReplyDeleteIf a person does not have turnover more than 20 lack. Is there any provision to get him self registered and file nil return and supply goods under registered dealers
ReplyDeleteOnce u have taken the registration, You need to charge GST from Rs.1.
DeleteRight
ReplyDeleteIf a retailer who's turnover is less then 20 lacs and is unregistered person selling goods on mrp which is inclusive of GST. Then purchaser who is registered person is liable under reverse charge and suppose material is general consumables say pantry items... Like biscuits coke etc
ReplyDelete@ ca himanshu sharma
ReplyDeleteThat's y registered dealer will try to purchase from registered dealer
In that case exemption limit is not for promotion of businesses. As there is limited buyers for unregistered dealers even their TO is within exemption limit
ReplyDeleteRight
ReplyDeletePlease sort out one issue. Supply materials on 26 June against C Form and received materials on 3 rd July. Receiver can't issue C Form because goods received in Gst regime. What to do
ReplyDeleteAsk party to book bill in old regime because GST is not charged on that bill
ReplyDeleteAsk party to book bill in old regime because GST is not charged on that bill
ReplyDeleteयदि एक जेवेल्लेर्स अपने कस्टमर से पुरानी जेवेलेरी लेकर नई जेवेलेरी देता है, तो क्या जेवेल्लेर्स को कस्टमर की पुरानी जेवेलेरी पर RCM काटना होगा?
ReplyDeleteSelling of old jewellery or bullion will attract a 3 per cent GST on the value realized. But, if the jewellery is sold and new one bought through the proceeds, the 3 per cent tax paid will be deducted from the GST payable on buying new jewellery. Said by Revenue Secretary Hasmukh ji
DeleteSelling of old jewellery or bullion will attract a 3 per cent GST on the value realized. But, if the jewellery is sold and new one bought through the proceeds, the 3 per cent tax paid will be deducted from the GST payable on buying new jewellery. Said by Revenue Secretary Hasmukh ji
DeleteI hope you will post more Updates.
ReplyDeleteThanks for the post
GSTRN