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9(4) reverse charge for composition dealer

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(Querist)
07 May 2019 Sir

9(4) reverse charge was suspended up to september. whether composition dealer has to pay reverse charge for purchase from unregistered dealer.Please reply

Thanks in advance
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CA Anita Bhadra

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CA Anita Bhadra (Expert)
07 May 2019 9(4) reverse charges has been discontinued .
w.e.f. 01 Feb 2019 , The provisions of 9(4) is not applicable to all registered persons, goods and services.

It is applicable only to selected categories of registered persons & Goods and services which has to be notified by the Government.
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