Dear Sir, If a person is registered under GST and is providing Notified goods/services eligible for RCM,THEN WHETHER HE SHOULD CHARGE GST UNDER Forward charge ??
2) U/s 9(5), E-Commerce operator (Say OYO) will be required to pay GST under RCM, ONLY IF HOTEL IS UNREGISTERED ??
3) If Hotel is registered under GST, then Sec 9(5) WILL NOT APPLY & hence, OYO will not pay GST under RCM ??
4) TCS u/s 52 WILL APPLY, ONLY when WHETHER HOTEL IS REGISTERED ??
Frah Saeed Answered question May 13, 2020
- No, GST cannot be charged under FCM for notified goods / services covered u/s 9(3) of the CGST Act. Rather invoice should be raised of basic amount and it should be mentioned on invoice that tax is to be paid by recipient under RCM.
- Yes. But 9(5) cases not regarded as RCM and rather as lateral charge wherein ECO is treated as supplier for payment of taxes.
- Correct. GST will only be on charges / commission, if any charged by OYO.
- Correct as TCS does not apply where Sec 9(5) is applicable.
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Frah Saeed Answered question May 13, 2020