RCM applicability on purchase from unregistered persons?

[Senthilkumar M]

Whether RCM is applicable on all goods and services received from unregistered person?

or

Sections 9(3), 9(4), 9(5), 5(3), 5(4) and 5(5) of the respective CGST & IGST act.

RCM, only applicable for the notified category of goods or services as per the above sections?

[Rajan Kumar and associates]

Yes RCM only applicable to the goods & services notified by the Central Government

[Shilpi Jain]

RCM on unergistered supplies not liable unless specifically notified.

AI Summary

Reverse Charge Mechanism applies only to notified supplies; purchases from unregistered persons not liable absent notification. RCM is limited to goods and services explicitly notified by the Central Government; supplies received from unregistered persons are not automatically subject to reverse charge. Liability under RCM arises only where a supply is included in the categories specified by notification under the CGST and IGST provisions.