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reverse charge

RCM 118 views 2 replies

Ajay jangir

124 Points Joined March 2012

whether reverse charge is applicable or not ?

Replies (2)

Pankaj Rawat

GST Practitioner

55067 Points Joined June 2017

RCM for Purchase from URD (Section 9(4)) is deferred to 30/9/18

RCM for Inward supply from GTA, advocate etc whose service fall under section 9(3) is applicable

RCM for unregistered purchase is applicable u/s 9(4) and not u/s 9(3). RCM u/s 9(3), for example payment to GTA, is still applicable. Further, RCM u/s 9(4) is suspended till 30.09.2018 for composition dealers too