{"id":5634,"date":"2023-11-22T12:05:59","date_gmt":"2023-11-22T06:35:59","guid":{"rendered":"https:\/\/simplemyfiling.com\/?p=5634"},"modified":"2023-11-22T12:10:41","modified_gmt":"2023-11-22T06:40:41","slug":"gst-rcm-liability-under-section-93-irrespective-of-supplier-turnover","status":"publish","type":"post","link":"https:\/\/simplemyfiling.com\/index.php\/2023\/11\/22\/gst-rcm-liability-under-section-93-irrespective-of-supplier-turnover\/","title":{"rendered":"GST: RCM LIABILITY UNDER SECTION 9(3) IRRESPECTIVE OF SUPPLIER TURNOVER"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5634\" class=\"elementor elementor-5634\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a080083 e-flex e-con-boxed e-con e-parent\" data-id=\"a080083\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e301a2e eael-dual-header-content-align-center elementor-widget elementor-widget-eael-dual-color-header\" data-id=\"e301a2e\" data-element_type=\"widget\" data-widget_type=\"eael-dual-color-header.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\t\t        <div class=\"eael-dual-header\">\n\t\t\t\t<h2 class=\"title\"><span  class=\"lead solid-color\">GST: RCM LIABILITY UNDER SECTION 9(3) <\/span> <span>IRRESPECTIVE OF SUPPLIER TURNOVER<\/span><\/h2>\n\t\t\t\t<span class=\"subtext\"><\/span>\n\t\t\t\t<\/div>\n\t\n\t\t\n\t\t\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-375a9e09 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"375a9e09\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-515d5dcd\" data-id=\"515d5dcd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6580e071 elementor-widget elementor-widget-text-editor\" data-id=\"6580e071\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.17.0 - 08-11-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><!-- wp:group {\"layout\":{\"type\":\"constrained\"}} --><\/p>\n<div>\n<figure style=\"text-align: left;\">\n<ol>\n<li>\n<div class=\"WordSection1\">\n<div class=\"flex-1 overflow-hidden\">\n<div class=\"react-scroll-to-bottom--css-aybnc-79elbk h-full\">\n<div class=\"react-scroll-to-bottom--css-aybnc-1n7m0yu\">\n<div class=\"flex flex-col text-sm gizmo:pb-9 dark:bg-gray-800 gizmo:dark:bg-transparent\">\n<div class=\"w-full text-token-text-primary border-b border-black\/10 gizmo:border-0 dark:border-gray-900\/50 gizmo:dark:border-0 bg-gray-50 gizmo:bg-transparent dark:bg-[#444654] gizmo:dark:bg-transparent\" data-testid=\"conversation-turn-392\">\n<div class=\"p-4 gizmo:py-2 justify-center text-base md:gap-6 md:py-6 m-auto\">\n<div class=\"flex flex-1 gap-4 text-base mx-auto md:gap-6 gizmo:gap-3 gizmo:md:px-5 gizmo:lg:px-1 gizmo:xl:px-5 md:max-w-2xl lg:max-w-[38rem] gizmo:md:max-w-3xl gizmo:lg:max-w-[40rem] gizmo:xl:max-w-[48rem] xl:max-w-3xl } group final-completion\">\n<div class=\"relative flex w-[calc(100%-50px)] flex-col gizmo:w-full lg:w-[calc(100%-115px)] agent-turn\">\n<div class=\"flex-col gap-1 md:gap-3\">\n<div class=\"flex flex-grow flex-col max-w-full gap-3 gizmo:gap-0\">\n<div class=\"min-h-[20px] text-message flex flex-col items-start gap-3 whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 overflow-x-auto\" data-message-author-role=\"assistant\" data-message-id=\"582b523c-e822-4e2b-be79-da4ffc6c45d1\">\n<div class=\"markdown prose w-full break-words dark:prose-invert light\">\n<div class=\"flex-1 overflow-hidden\">\n<div class=\"react-scroll-to-bottom--css-aybnc-79elbk h-full\">\n<div class=\"react-scroll-to-bottom--css-aybnc-1n7m0yu\">\n<div class=\"flex flex-col text-sm gizmo:pb-9 dark:bg-gray-800 gizmo:dark:bg-transparent\">\n<div class=\"w-full text-token-text-primary border-b border-black\/10 gizmo:border-0 dark:border-gray-900\/50 gizmo:dark:border-0 bg-gray-50 gizmo:bg-transparent dark:bg-[#444654] gizmo:dark:bg-transparent\" data-testid=\"conversation-turn-394\">\n<div class=\"p-4 gizmo:py-2 justify-center text-base md:gap-6 md:py-6 m-auto\">\n<div class=\"flex flex-1 gap-4 text-base mx-auto md:gap-6 gizmo:gap-3 gizmo:md:px-5 gizmo:lg:px-1 gizmo:xl:px-5 md:max-w-2xl lg:max-w-[38rem] gizmo:md:max-w-3xl gizmo:lg:max-w-[40rem] gizmo:xl:max-w-[48rem] xl:max-w-3xl } group final-completion\">\n<div class=\"relative flex w-[calc(100%-50px)] flex-col gizmo:w-full lg:w-[calc(100%-115px)] agent-turn\">\n<div class=\"flex-col gap-1 md:gap-3\">\n<div class=\"flex flex-grow flex-col max-w-full gap-3 gizmo:gap-0\">\n<div class=\"min-h-[20px] text-message flex flex-col items-start gap-3 whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 overflow-x-auto\" data-message-author-role=\"assistant\" data-message-id=\"65235f10-e25e-4448-90a4-620e3fef2919\">\n<div class=\"markdown prose w-full break-words dark:prose-invert light\">\n<div class=\"flex-1 overflow-hidden\">\n<div class=\"react-scroll-to-bottom--css-oalgv-79elbk h-full\">\n<div class=\"react-scroll-to-bottom--css-oalgv-1n7m0yu\">\n<div class=\"flex flex-col text-sm gizmo:pb-9 dark:bg-gray-800 gizmo:dark:bg-transparent\">\n<div class=\"w-full text-token-text-primary border-b border-black\/10 gizmo:border-0 dark:border-gray-900\/50 gizmo:dark:border-0 bg-gray-50 gizmo:bg-transparent dark:bg-[#444654] gizmo:dark:bg-transparent\" data-testid=\"conversation-turn-414\">\n<div class=\"p-4 gizmo:py-2 justify-center text-base md:gap-6 md:py-6 m-auto\">\n<div class=\"flex flex-1 gap-4 text-base mx-auto md:gap-6 gizmo:gap-3 gizmo:md:px-5 gizmo:lg:px-1 gizmo:xl:px-5 md:max-w-2xl lg:max-w-[38rem] gizmo:md:max-w-3xl gizmo:lg:max-w-[40rem] gizmo:xl:max-w-[48rem] xl:max-w-3xl } group final-completion\">\n<div class=\"relative flex w-[calc(100%-50px)] flex-col gizmo:w-full lg:w-[calc(100%-115px)] agent-turn\">\n<div class=\"flex-col gap-1 md:gap-3\">\n<div class=\"flex flex-grow flex-col max-w-full gap-3 gizmo:gap-0\">\n<div class=\"min-h-[20px] text-message flex flex-col items-start gap-3 whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 overflow-x-auto\" data-message-author-role=\"assistant\" data-message-id=\"d843bd79-54b2-4178-ab06-6dd3ac8ee6dd\">\n<div class=\"markdown prose w-full break-words dark:prose-invert light\">\n<p><strong>Introduction:<\/strong> Within the intricate framework of GST legislation, the Reverse Charge Mechanism (RCM) stipulated under Section 9(3) plays a pivotal role in governing the tax liability on certain supplies. This analysis delves into the nuanced application of RCM, particularly when procuring supplies from vendors whose turnover falls below the GST registration threshold.<\/p>\n<p><strong>Understanding the Legal Framework:<\/strong> Section 9(1) of the CGST Act levies a tax on all intra-State supplies of goods or services, irrespective of the turnover, except for specified exceptions. The crucial distinction arises in Section 9(3), which shifts the liability to pay tax from the supplier to the recipient for specific categories of supplies. It is essential to note that this provision doesn&#8217;t create a new levy but designates who bears the liability to pay the existing tax.<\/p>\n<p><strong>Analysis of RCM Applicability:<\/strong> Consider a scenario where a registered business receives a service covered by Notification No. 13\/2017-Central Tax from a vendor whose turnover is less than 20 lakhs. The question at hand is whether RCM is applicable in such cases.<\/p>\n<ol>\n<li>\n<p><strong>Levy and Collection Distinction:<\/strong><\/p>\n<ul>\n<li>Section 9(1) establishes the levy on all supplies, decoupled from any turnover threshold.<\/li>\n<li>Section 9(3) does not introduce a new levy but shifts the liability to pay tax.<\/li>\n<\/ul>\n<\/li>\n<li>\n<p><strong>Taxable Person Definition:<\/strong><\/p>\n<ul>\n<li>Taxable person is defined as a person registered or liable to be registered.<\/li>\n<li>Liability to register arises based on turnover crossing the threshold or falling under Section 24.<\/li>\n<\/ul>\n<\/li>\n<li>\n<p><strong>Recipient&#8217;s Liability under RCM:<\/strong><\/p>\n<ul>\n<li>Section 9(3) explicitly states that the provisions of the Act apply as if the recipient is the person liable to pay tax.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><strong>Legal Position Comparisons:<\/strong> Drawing a parallel with the Central Excise Law, where the levy was on &#8216;manufacture&#8217; but collection occurred at the time of &#8216;removal,&#8217; clarifies the argument. Similarly, in GST, there is a levy on all supplies, and payment obligation arises based on the recipient&#8217;s status as a taxable person.<\/p>\n<p><strong>Conclusion:<\/strong> The analysis leads to the conclusion that a registered recipient is liable to pay RCM on supplies covered by Section 9(3) irrespective of the supplier&#8217;s turnover. The levy exists on all supplies, and RCM merely designates the recipient as the payer. This interpretation aligns with the GST framework and maintains consistency with the erstwhile service tax provisions.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/li>\n<\/ol>\n<\/figure>\n<\/div>\n<p><!-- \/wp:paragraph --><!-- wp:post-date \/--><!-- wp:post-author \/--><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>GST: RCM LIABILITY UNDER SECTION 9(3) IRRESPECTIVE OF SUPPLIER TURNOVER Introduction: Within the intricate framework of GST legislation, the Reverse Charge Mechanism (RCM) stipulated under Section 9(3) plays a pivotal role in governing the tax liability on certain supplies. This analysis delves into the nuanced application of RCM, particularly when procuring supplies from vendors whose [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5616,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_theme","format":"standard","meta":{"_joinchat":[]},"categories":[464],"tags":[465,485,486],"blocksy_meta":"","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST: RCM LIABILITY UNDER SECTION 9(3) IRRESPECTIVE OF SUPPLIER TURNOVER | simplemyfiling<\/title>\n<meta name=\"description\" content=\"Explore GST Reverse Charge Mechanism (RCM) liability under Section 9(3) irrespective of supplier turnover.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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sekhar","author_link":"https:\/\/simplemyfiling.com\/index.php\/author\/simplemyfilinggmail-com\/"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/simplemyfiling.com\/index.php\/category\/tax\/gst\/\" rel=\"category tag\">GST<\/a>","rttpg_excerpt":"GST: RCM LIABILITY UNDER SECTION 9(3) IRRESPECTIVE OF SUPPLIER TURNOVER Introduction: Within the intricate framework of GST legislation, the Reverse Charge Mechanism (RCM) stipulated under Section 9(3) plays a pivotal role in governing the tax liability on certain supplies. This analysis delves into the nuanced application of RCM, particularly when procuring supplies from vendors whose&hellip;","_links":{"self":[{"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/posts\/5634"}],"collection":[{"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/comments?post=5634"}],"version-history":[{"count":4,"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/posts\/5634\/revisions"}],"predecessor-version":[{"id":5639,"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/posts\/5634\/revisions\/5639"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/media\/5616"}],"wp:attachment":[{"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/media?parent=5634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/categories?post=5634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/tags?post=5634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}