Notification Notification No 8/2017 central tax rate which provides provisions about GST on reverse charge if supplies are received from unregistered persons as amended by Notification No 38/2017 Central Tax Rate, Notification no 10/2018 Central Tax Rate, Notification No 12/2018 Central Tax Rate, Notification No 22/2018 Central Tax Rate, Notification No 1/2019 Central Tax Rate
Financial Year: 2017
GST on Supplies received from Unregistered Persons
Section 9(4) of CGST Act
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.
Notification No 08/2017 Central Tax Rate dated 28th June 2017
A notification 08/2017 central tax rate has been issued on 28th June 2017 which has exempted GST on reverse charge if supplies received from unregistered persons is upto Rs 5000/- Per day.
Please download notification from following PDF Image.
Notification No 38/2017 Central Tax Rate dated 13-10-2017
A notification 38/2017 central tax rate has been issued on 13th Oct 2017 which has exempted GST on reverse charge if supplies received from unregistered persons with no limit till 31st March 2018
Net Outcome is that GST will not be required to paid under reverse charge if supplies have been received from unregistered dealers after 13th Oct 2017
Only from 1st July 2017 till 13th Oct 2017, reverse charge on supplies from unregistered dealers was required to be paid and that too only if value of supply exceeds 5000/- per day.
Please download notification from following PDF Image.
Notification No 10/2018 Central Tax Rate dated 23-03-2018
A notification 10/2018 central tax rate has been issued on 23rd March 2018 which has exempted GST on reverse charge if supplies received from unregistered persons with no limit from 31st March 2018 to 30th June 2018
Please download notification from following PDF Image.
Notification No 12/2018 Central Tax Rate dated 29-06-2018
A notification 10/2018 central tax rate has been issued on 29th June 2018 which has exempted GST on reverse charge if supplies received from unregistered persons with no limit from 1st July 2018 to 30th September 2018
Please download notification from following PDF Image.
Notification No 22/2018 Central Tax Rate dated 06-08-2018
A notification 22/2018 central tax rate has been issued on 06th August 2018 which has exempted GST on reverse charge if supplies received from unregistered persons with no limit from 1st Oct 2018 to 30th September 2019
Please download notification from following PDF Image.
Then Govt decided to amend Section 9(4) of CGST Act and decided that Govt will freshly notify the date when there will be reverse charge on supplies received by registered dealers from unregistered dealers and also rescinded the notification no 08/2017 central tax rate
Section 9(4)
The Govt may, on recommendation 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 the supply of such goods or services or both.
(Substituted by CGST Amendment Act 2018, wef 1st Feb 2019)
Notification No 01/2019 Central Tax Rate dated 29th Jan 2019
A notification 01/2019 central tax rate has been issued on 29th Jan 2019 which has resinded Notification No 08/2019 wef 1st Feb 2019
Therefore the current situation is that there is no reverse charge for supplies received by Registered persons from unregistered persons and govt may notify any registered persons to fall under this section in near future.
Please download notification from following PDF Image.
Thanks
CA Rahul Gupta