Rules Changed for GST on Purchases from Unregistered Person w.e.f 1.2.2019 आन-रजिस्टर्ड व्यक्ति
Section 9 of CGST Act 2017 Levy and collection. : Amended by CGST Amendment Act 2018 w.e.f 01.02.2019 so as to restrict the levy of tax on reverse charge basis to receipt of supplies of certain specified categories of goods or services or both by notified classes of registered persons from unregistered suppliers on the recommendations of the Council.
On or after 01.02.2019 Section 9(4) of CGST Act 2017 is as under
(4) 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.\
Note : Govt has not as yet issued notification under this Section
Prior to 01.02.2019 , Section 9 (4) of CGST Act 2017 was as under :
| “(4) 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.” |
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