Case Law Details
In re Ms. Famous Studios Ltd. (GST AAR Maharastra)
Question:- 1. Whether the exemption from payment of GST on reverse charge basis under section 9(4) of the CGST Act / SGST Act for receipt of supply of goods and / or services by us from an unregistered person is applicable irrespective of any threshold limit right from 01-07-2017 vide Notification No.8/2017 dated 28.06.2017 read with Notification 38/2017 dated 13-10-2017?
Answer: – Answered in the negative. The RCM is applicable on the transactions effected from 1.7.2017 to 12.10.2017.
Question:- 2. Whether any action for recovery of tax under section 9(4) of CGST Act or corresponding provision of SGST Act can be initiated if such tax is not paid for a period from 01-07-2017 to 12-10-2017 within the respective due dates?
Answer: – Not answered since the question has been withdrawn by the applicant.
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