Gst - rcm , tds

1. RCM in GST is applicable on Goods & Services U/s 9(3)
Refer Notification 13/2017, 3/2018, 15/2018, 29/2018 CT (R) {Services}

Refer Notification 4/2018, 43/2017 CT (R) {Goods}

2. There is no abatement concept in GST

3. As per SOP released on CBIC site : No TDS is to be deducted :
Where the tax is to be paid on reverse charge by the recipient i.e.
the deductee.

pls refer notification 9/2017 dt 28th june. It exempts supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1)

Thank you so much

thank you and congratulations