19 February 2019
Dear Experts, Please clear on Notification no 01/2019 of CGST as per notification Registered person has to be follow the Notification No 08/2017 CGST to Pay RCM on Unregistered purchase. Kindly clear on the same.
26 February 2019
RCM on the supplies received from unregistered dealers is deferred till 30/09/2019. Moreover, as per the CGST Amendment Act, 2018, the Govt. will notify the specific supplies and dealers who has to pay RCM for the supplies from unregistered dealers. This notification is for the cancellation of the Notification No.8/2017 (CGST Rate) where the exemption was provided for the supplies from unregistered dealers in a day for up to Rs.5000/-.
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