reverse charge

if you made payments above 5000 to one person (un registered) you should be come under RCM

Services reced from Person falling under 9(3) is under Reverse charge
ie GTA, Advocate, sponsorship, Insurance Agent to Insurance Co. , Renting of Immovable proerty by Govt . Etc.

For more refer Notification 13/2017, 3/2018 both is of CT (r)

Note : RCM on inward supply from URD is deferred to 30/09/19 By notification 22/2018 CT(r)