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Reverse charge under gst

This query is : Resolved 
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(Querist)
21 December 2017 Dear sir,


Please clarify the RCM under GST?
From which date it was suspended?
For calculating 5000 in RCM whether we have to consider aggregate purchase from all unregistered dealers in a single day or single unregistered dealer?
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Udaya Chandran

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Udaya Chandran (Expert)
21 December 2017 RCM on the supplies from unregistered is suspended from 13th Oct 2017.
Rs.5000 per day is the aggregate of all the supplies from all unregistered dealers in a single day.
RCM on the supplies under 9(3) is still applicable.
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