Q :Is RCM [ Reverse Charge Mechanism ] to be paid or self invoice to be raised for purchases of goods from unregistered dealers ?
Under CGST Act, Section 9(4) requires the registered recipient to pay on RCM when recieving from unregistered person and Section 31(3)(f) of the said Act requires the registered recipient to issue an invoice in case of RCM.
[ Reply on 05.06.2017 at 2:41 AM as per Twitter Account of Govt of India for GST queries of Taxpayers ]