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    <title>RCM – Applicability to persons not liable to get registered us 23(1)</title>
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    <description>Reverse Charge Mechanism makes the recipient liable to pay tax and comply with GST provisions where supplies are notified for RCM or where a registered person purchases from an unregistered supplier; persons below the turnover-based registration threshold must obtain registration if they are required to pay tax under reverse charge, whereas persons excluded from registration because they exclusively make exempt supplies or are agriculturists remain outside RCM obligations.</description>
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