Difference between Reverse Charge u/s 9(3) and 9(4) and Reverse Charge Mechanism ?

under section 9(3) reverse charge will be levied on goods and services notified under this section

under section 9(4) reverse charge will be levied on goods/services from URD to Registered

No, reverse charge and reverse charge Machenism are same

Totally agree with Ms Neha

But do remeber u/s 9(3) Reverse charge liability is on Receiver irrespective of service provider's registration status....

Secondly, the exemption of 5000/- does not apply to 9(3)

Section 9(3) and 9(4) of the GST Act, covers cases where Reverse Charge Mechanism would be applicable.

However, Section 9(3) covers goods which are specified (explicitly covered in the list) for the purpose of reverse charge under GST

Please note the applicability of section 9(3) has been deferred till 30 June 2018 as per the latest notification available on the GST website.

Section 9 (4) - makes reverse charge applicable in all cases wherever goods / services are supplied from Unregistered Dealer to a registered dealer.

Refer Notification attached: https://www.caclubindia.com/share_files/gst-notification-no-4-2017-73578.asp