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RCM Applicabe or Not

AAKASH PAWAR (9 Points)

30 December 2018

RCM is applicabale current date
?

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14 Replies

Sunil Agrawal (225 Points)
Replied 30 December 2018

RCM IS APPLICABLE ONLY GTA SERVICE IN CURRENT

1 Like

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Balu Bhaskar (12 Points)
Replied 30 December 2018

GST 3b late filing fee extend or not please tell me sir

Dhiraj Wadhwani (53 Points)
Replied 30 December 2018

@ balubhaskar the gstr late filing fee has been waived from 22.12.18 to 31.3.19 for return period pertaining to july'18 to sep'18. So if you file your return now for the above mentioned periods, no late interest will be charged.

manoj (student) (5205 Points)
Replied 30 December 2018

Sir but system is charging

Balu Bhaskar (12 Points)
Replied 30 December 2018

sir but late fee charged for return

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 30 December 2018

It was recommendation in 31 GST council Meeting , hence wait for Notifications to be issue in this regard

Sunil Agrawal (225 Points)
Replied 30 December 2018

Sir, Gur (Jaggery) is exempted/nil or zero rated catagory

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 30 December 2018

Its Nil Rated HSN 1701

Note : Zero rated is export sale

Sunil Agrawal (225 Points)
Replied 30 December 2018

our sale is within india then

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 30 December 2018

@ Aakash

Rcm on inward supply from URD is being deferred till 30/09/2019(Noti.22/2018 CT (r))

RCM on inward supply from person covers under Section 9(3) ie Advocates, GTA is still in force

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pritesh (CA Final student) (7101 Points)
Replied 30 December 2018

@ balu sir
system is charging late fee because still Now notification has not been released.

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 30 December 2018

Jaggery is nil rated .

CA Abhilash N (Chartered Accountant) (265 Points)
Replied 31 December 2018

In terms of section 9(3) read with notification no 13/2017-Central Tax (Rate) dated 28th June 2017, government had notified certain services on which GST to be paid under RCM.

With respect to 9(4) purchases from unregistered person - In terms of notification no 22/2018-Central Tax (Rate) dated 6th August 2018, government had postponed the GST under RCM on purchase from unregistered person from 13th October 2017 till 30th September 2019.

As per CGST Amendment Act which is yet to be notified, section 9(4) would be applicable only to those class of registered person whom government notifies to be discharge GST under RCM on purchases of specified goods or services from unregistered persons.