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    <title>Applicability of RCM on services received from unregistered dealer</title>
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    <description>The issue is whether recipients must pay GST under the reverse charge mechanism for inter-state taxable supplies received from suppliers unregistered due to turnover thresholds, reflecting a conflict between threshold-based non-registration and Section 5(4) IGST which places RCM liability on recipients; practitioners call for governmental clarification to reconcile threshold exemptions with RCM to avoid undermining small-supplier relief.</description>
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      <title>Applicability of RCM on services received from unregistered dealer</title>
      <link>https://www.taxtmi.com/forum/issue?id=112502</link>
      <description>The issue is whether recipients must pay GST under the reverse charge mechanism for inter-state taxable supplies received from suppliers unregistered due to turnover thresholds, reflecting a conflict between threshold-based non-registration and Section 5(4) IGST which places RCM liability on recipients; practitioners call for governmental clarification to reconcile threshold exemptions with RCM to avoid undermining small-supplier relief.</description>
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