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RCM applicability

Ajay Prajapati (512 Points)

10 November 2017

from which date RCM not applicable ?

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5 Replies

Philip Kumar (168 Points)
Replied 10 November 2017

GST not applicable on un registered purchase if supply done after 13.10.17.no rcm applicable as per section 9(4)

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Ranjeet Singh (22 Points)
Replied 10 November 2017

Its 6 oct

Ajay Prajapati (512 Points)
Replied 10 November 2017

supplly ,,,,, if invoice date 13 oct then ??

B Vinay Reddy (Hyderabad ) (7837 Points)
Replied 10 November 2017

Dear Mr.Ajay,
U/S 9(3) Govt has specified goods and services for which tax to be paid on RCM basis

Link for List of Goods

https://www.cbec.gov.in/resources/htdocs-cbec/gst/Notification-for-reverse-charge-CGST.pdf

Link for list of Services

https://www.cbec.gov.in/resources/htdocs-cbec/gst/Notification13-CGST.pdf

B Vinay Reddy (Hyderabad ) (7837 Points)
Replied 10 November 2017

Only sec 9(4) where goods or services received by Registered person from Unregistered person is suspended till March 31 2018.
Even though it is announced on 6th of Oct by way of Press Note.
The same will be applicable from the date of Notification i.e., 13 oct