https://www.taxtmi.com/forum/issue?id=116697 Reverse charge liability on supplies from unregistered persons is governed by Section 9(4) of the CGST Act and related notifications; in the real estate context, purchases from unregistered persons exceeding the statutory purchase threshold in a financial year attract RCM at the applicable rate, and promoters must pay GST on construction inputs such as cement procured from unregistered suppliers as specified by law. en-us Mon, 07 Sep 2020 10:01:48 +0530 Thu, 23 Jan 2025 15:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116697 Reverse charge liability on supplies from unregistered persons is governed by Section 9(4) of the CGST Act and related notifications; in the real estate context, purchases from unregistered persons exceeding the statutory purchase threshold in a financial year attract RCM at the applicable rate, and promoters must pay GST on construction inputs such as cement procured from unregistered suppliers as specified by law. Discussion-Forum GST Mon, 07 Sep 2020 10:01:48 +0530 https://www.taxtmi.com/forum/issue?id=116697