RCM exemption notification
Jamal Uddin Siddiqui (350 Points)
15 June 2021
can somebody sent me RCM exemption notification please
1 Replies
prasad Nilugal
( GST Practitioner & Accounts )
(14801 Points)
Replied 15 June 2021
1) vide Notification 1/2019 dated 29/1/2019 recinds notification 8/2017 (C.T) Rate dated 28/6/2017
However as per CGST amendment act 2018 , Section 9 (4) of the CGST 2017 , original section omitted and subtutied with amended section , wherein it has been stated that , RCM will be applicable to specify class of registered person who make supply of specified categories goods or services or both . recived form unregistered person w.e.f 1/2/2019 .
2) RCM as pre section 9(3) of the CGST act 2017 is now applicable at present .
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