Suspended as following - (Commonly Said as URD inwards as per following Sections)
The CBEC has notified suspension of Reverse Charge Mechanism (RCM) till 31 March 2018 Under
Section 9(4) of the CGST Act, 2017
Section 7(4) of the UTGST Act, 2017
Section 5(4) of the IGST Act, 2017.
There is nothing in the Notification on the effective date of RCM suspension. However GSTN has tweeted on 12 Oct. 2017 that the RCM Suspension will be applicable w.e.f. the date of Notification (i.e. 13 Oct. 2017).,
But.,
The following sections related Reverse Charge Mechanism (RCM) are Still applicable under
Section 9(3) of CGST / SGST Acts,
Section 7(3) of UTGST Act
Section 5(3) of the IGST Act,
relating to GTA, Legal Services provided by an Advocate, etc.,
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