13 October 2017
Sorry to say once again...
The section is suspended then how it ll be effective....?
"6.Â The reverse charge mechanism under sub-section (4) of section 9 of the CGST Act, 2017 and under sub-section (4) of section 5 of the IGST Act, 2017 shall be suspended till 31.03.2018 and will be reviewed by a committee of experts. This will benefit small businesses and substantially reduce compliance costs."
It's says relief to SMEs....!!!