RCM if UND Vendor repeats many times with less than 5k per transation

[RameshBabu Kari]

Dear Experts,

If we purchase from UNR person, received a bill for ₹ 4000, same day there was no others unregistered supplies made on that particular day. and another day he raised bill for 4500, same day no other transaction was made. like this he raised bill overal in a month amounts to ₹ 35,000/-. Does this transaction attracts RCM on consolidated basis on vendor wise on month end/week end basis ?

[Himansu Sekhar]

The transaction if less than ₹ 5000/- per day, no GST

[KASTURI SETHI]

The sword of GST liability is on receiver.

[Tarun Agarwalla]

It is true that it is out if tax net.

However payment voucher to be prepared .

AI Summary

Reverse charge liability for unregistered suppliers: recipient responsibility and the need for payment voucher recording. Question addresses whether reverse charge applies when an unregistered supplier issues multiple low-value invoices to the same recipient over a period. Replies in the discussion indicate (1) supplies below a specified per-transaction/day threshold are considered outside GST levy, (2) the recipient bears the reverse charge liability, and (3) recipients should prepare and retain a payment voucher even if supplies are regarded as outside the tax net.