Cgst act, 2017

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

20 May 2018 Kindly make understand me the provision of section 9(3) and 9(4) of the CGST Act,2017. Please elaborate with examples

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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20 May 2018 Reverse charge is levied as follows: 1. Notified goods and/ or services under Section 9(3) - such as GTA, advocate, director, etc. This has always been in effect and never exempted. So this is applicable even now. 2. Supply by an unregistered supplier to registered supplier under Section 9(4). This has been exempted till 30th June,, 2018. So it will be applicable from 1st July, 2018.