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?

AI Summary

Reverse charge under GST applies only when law or government notifies supplies under CGST/IGST reverse-charge provisions Reverse charge mechanism under GST does not automatically apply to all supplies received from unregistered persons; it operates only where the law or the central government has specifically notified goods or services under the relevant reverse-charge provisions of the CGST and IGST statutes. Therefore, supplies from unregistered persons fall under RCM only if they are covered by those statutory notification provisions; otherwise the supplier or normal charge provisions govern tax liability.