Go AD-Free with CAclubindia Pro and get a FREE CCI Coffee Mug. Subscribe Now!

RCM applicability

Ajay jangir (no) (124 Points)

18 May 2018

what is the date of RCM applicability .

Reply
Follow
Share

1 Replies

RAJA P M ("Do the Right Thing...!!!") (128101 Points)
Replied 18 May 2018

Reverse Charge Mechanism :

RCM applicable in GST as per Sec 9(3) of CGST act and Sec 9(4) of CGST...

Sec 9(3) of CGST :

This section related RCM activities still applicable from 1st July 2017.
Check out the details in this link
https://www.taxmanagementindia.com/web/View_discussions_detail.asp?ID=112683

Sec 9(4) of CGST :

This is applicable for URD related inwards except sec 9(3) of CGST act. These activities related RCM suspended from 13th October 2017 to 30th June 2018....
But, The section is applicable From 1st July 2017 to 12th October...
see the details in this link
https://studycafe.in/2017/07/reverse-charge-mechanism-gst-section-94.H T M L

1 Like