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Reverse charge mechanism

Diwakar Sinha (Article Assistant at SAMPRK & ASSOCIATES) (33 Points)

29 August 2018

May anyone help me out to know the date of commencement of reverse charge mechanism & the date of discontinuation?

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4 Replies

Ratan Sarraf (137 Points)
Replied 29 August 2018

there are two sections of RCM under GST.
sec 9(3) : applicable till date from very beginning.
sec 9(4) : discontinued from 13th Oct 2017 till 30th sept 2019.

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Diwakar Sinha (Article Assistant at SAMPRK & ASSOCIATES) (33 Points)
Replied 29 August 2018

Thank you so much...

Manish Goswami (8 Points)
Replied 29 August 2018

ya Sir Ratan saraf is very right

Vinod Babu (24191 Points)
Replied 29 August 2018

Provision of section 9(4)- liability of GST under reverse charge on inward supply from unregistered has only been deffered till 30th Sep 2019.
but Services covered under section 9(3) ie GTA, Advocate Services when avail , the RCM has to be done .

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