Rcm suspended till 30/09/2019

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raghavendra b

raghavendra b (Querist)
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11 March 2019 DEAR SIR,

RCM ON GOODS AND SERVICES SUSPENDED TILL 30/09/2019 IS TRUE.

REGARDS

CA Anita Bhadra

CA Anita Bhadra (Expert)
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11 March 2019 Initially it was suspended till Sep 2019 .
At present 9(4) is not applicable to any one . Notification no. 2/2019 C.T dated 29th January 2019 notifies the CGST Amendment Act 2018 w.e.f. 01st February 2019 wherein the section 9(4) of CGST Act has been amended

It is applicable only to selected categories of registered persons & Goods and services which has to be notified by the Government. So until the same is being notified the provisions will not get effective.

raghavendra b

raghavendra b (Querist)
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11 March 2019 thank you madam,

why i am asking the question one of the logistics company issued freight charges tax invoice on the invoice they are quoted gst payable by the consingee rcm basis means we should pay the gst tax amount behalf of them. and we have paid shop rent 18000/- per month the owner of the property is un-registered person in this case we have to pay the gst behalf of him. now from last one half year we are not paying any gst amount on rcm basis. so further what to do please clarify me madam

regards

clarify me

CA Anita Bhadra

CA Anita Bhadra (Expert)
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11 March 2019 Sec 9(3) and 9(4) of CGST Act deals with RCM provisions .
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Under sec 9(3) , Govt notified certain goods & services on which RCM is applicable .GTA services are one of the notified service under RCM . If you are making payment to GTA ( Goods Transport Agency , You have to discharge liability under RCM .
Shop rent to unregistered person does not fall under RCM

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