Reverse Charge Mechanism in GST- Purchase form Unregistered Person section 9(4)

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....ions of section 9(4), "the Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act ....

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....lizing e-credit ledger. * Output tax does not include tax payable under RCM. * Avail the ITC on such services, on which he is liable to pay GST under RCM, only after making payment of that tax in his E-cash ledger, if he is otherwise eligible to avail the ITC. * A supplier cannot take ITC of GST paid on goods or services used to make supplies on which recipient is liable to pay tax. Time of....