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Reverse charge mechanism

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(Querist)
23 March 2019 Hello...
What is the current situation of RCM ? IS it applicable to all or is deferred till 30th Sept 2019 ?? My client is Rent a cab service provider with GST no.. Will Rcm applicable to him ??

Thanks
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CA Galib Mirza

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CA Galib Mirza (Expert)
24 March 2019 As per recent status from 1.2.2019 RCM is applicable on purchase from URD only where RD is of specified class of person and such supply is of specified goods or service. Awaiting for notification of specified class of persons and specified class of goods or services. In case of Rent a cab service provider RCM is not applicable under 9(3) or 9(4)
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