16 October 2017
AS PER RECOMMENDATION OF 22ND MEETING OF GST COUNCIL HELD ON NEW DELHI ON 06/10/2017 REVERSE CHARGE MECHANISM SUSPENDED TILL 31/03/2018.
BUT AS PER NOTIFICATION DATED 13/10/2017 REVERSE CHARGE LIABILITY U/S 9(4) OF CGST ACT IS SUSPENDED ONLY.
IT MEANS REVERSE CHARGE LIABILITY U/S 9(3) (SUCH AS REVERSE CHARGE ON GTA SERVICES) IS APPLICABLE TILL NOW.