Querist is a manufacturer of FMCG products. As such, it is safe to say that it is prospective and liability which accrued before the Notification was issued is not affected. The Notification does not say that it is retrospective. Since the supply in this case was a local supply (renting of property), the notification will exempt the Querist from reverse charge taxation till 31-3.2018. 38/2017 – Central Tax (Rate) was issued on 13-10-2017, all intra-State supplies are exempt from reverse charge liability under Section 9(4) till 31-3-2018.
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Thus, even if the supplier has not registered after crossing threshold limit for registration (₹ 10 lakhs for Meghalaya), he still remains an unregistered dealer qua Section 9(4) and the recipient, if he is registered, is liable for reverse charge taxation. The drafting of Section 9(4) should be contrasted with the drafting of Section 9(1). There is no distinction in this case between a supplier who is unregistered because he is not liable to be registered and a supplier who is liable to be registered and still chooses not to take registration. In Section 9(4) the words used to describe such a supplier are a “supplier who is not registered”. In the present case, Section 9(4) is relevant which fixes liability on registered recipient to pay the tax when it acquires a supply from an unregistered supplier. This is the normal method of taxation where the supplier is liable to pay the tax. The term “taxable person” is defined in Section 2(107) of the CGST Act to mean any person who is “registered” or “liable to be registered under Section 22 or 24” of the CGST Act. Under Section 9(1) of the CGST Act, a “taxable person” is liable for payment of GST on any supplies made by him.
38/2017 – Central Tax (Rate) dated 13-10-2017 on this liability? Is the abolition of reverse charge tax retrospective? Is the Querist liable to pay tax on reverse charge basis even though the landlord is clearly liable to be registered (threshold registration limit in Meghalaya is ₹ 10 lakhs), but is not registering deliberately? What is the effect of the Notification No. Querist is a registered person and has rented a commercial property in Meghalaya which is taken on rent from a landlord who is unregistered. Notifications are sent on stocks you’re watching related to price movements and earnings announcements.Subject: Reverse Charge Taxation under Section 9(4) of the CGST Act – Pre and post-notification suspending reverse charge taxation Users can import or add stocks manually into their watchlist and then customize exactly what they want to watch with any of our 250+ available metrics. Screen over 250 metrics related to valuation, risk, efficiency, financials and forecasts.
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