Question2:  

1.  An assessee has registered himself as a composition dealer but being shown as Regular Dealer in the Network and the Network displays the message that he is already registered under composition levy. The issue is why the System is showing him as a Regular Dealer?

2.  A composition dealer purchases goods from an inter-state dealer and pays tax under RCM. Should he apply for registration as a composition dealer or as a regular dealer?

Answer:

1.  This is an issue relating the fault in system. In this regard also assessee will have to post photo shot of the status shown on the portal and request authorities attending at help desk to resolve the matter.

2. Your quarry is not clear. An inter-state supplier is to be compulsorily registered as per the provisions of Section 24 of CGST Act, 2017, therefore, there is no question of paying tax on RCM basis if purchased from inter-state supplier. If inward supplies are received on intra-state basis from an unregistered person, then as per provisions of Section 9(4) of CGST Act the person registered under Composition levy scheme will have to pay GST on reverse charge basis. The said scheme is applicable for making supplies on intra-state basis only. For making inter-state supplies he will have to be registered as regular supplier.  (Reply dt. 05/10/2017)