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Rcm under section 9 (4) from july 2018

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(Querist)
19 June 2018 Sir/Madam,

Whether RCM under Section 9(4) will be operational from 1st July 2018 automatically, as the government suspended it till june.2018 or we need to wait for government notification in this regard?

Thanks in advance
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RAJA P M

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RAJA P M (Expert)
19 June 2018 Yes... Very Nice Question...

Reverse Charge Mechanism (RCM) is applicable under Section 9(4) of the CGST Act, 2017/ Section 7(4) of the UTGST Act, 2017/ Section 5(4) of the IGST Act, 2017...

But, In current scenario the said sec suspended from 13th Oct 2017 to 30th June-2018...

We will wait further notifications or follow the suspension period....

In case we can't get any new notifications about the suspension then the Sec is automatically applicable from 1st July-2018...
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