Rcm applicable from 01st feb 2019

This query is : Resolved

Pradeep Tiwari (Querist)
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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.

Udaya Chandran

Udaya Chandran (Expert)
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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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