rcm applicability

RCM 311 views 2 replies
Is RCM on purchase from unregistered person is completely withdrawn or it is applicable?
Replies (2)

Reverse Charge Mechanism in case of supplies made by unregistered persons to registered persons deferred to 30th Sept 2019

 

Only SECTION 9(4) i.e. Purchase from Unregistered Dealer is suspended till 30.09.2019.

SECTION 9(3) i.e. REVERSE CHARGE MECHANISM on Notified Cases such as Legal Services, GTA etc is in full force. This particular SECTION is not deferred.


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