Gst rcm under rule 9(4) extended from 30th sep 2018??

The RCM u/s. 9(4) of CGST is deferred till 30.9.2019.

The CBIC has notified that the provisions relating to Reverse Charge Mechanism (RCM) under GST, i.e. u/s 9(4) of the CGST Act, 2017, u/s 5(4) of the IGST Act, 2017 and u/s 7(4) of the UTGST Act, 2017 have been further Deferred/ Suspended by Govt. by 1 year, upto 30 Sept. 2019, from 30 Sept. 2018. Earlier, the CBEC/ CBIC had notified on 13 Oct. 2017/ 23 March 2018/ 29 June 2018 that implementation of RCM under GST has been deferred upto 31 March 2018/ 30 June 2018/ 30 Sept. 2018 respectively.

It may be noted that the GST Council has recommended in it’s 28th Meeting held at New Delhi on 21st July 2018 to defer the provisions relating to Reverse Charge Mechanism (RCM) under GST for further one year upto 30 Sept. 2019. Also GST Council has recommended to restrict the scope of provisions relating to RCM under GST to supply of specified goods only.

Further, it may be noted that there is no change on reverse charge provisions under Section 9(3) of CGST/ SGST Acts, Section 7(3) of UTGST Act and Section 5(3) of the IGST Act, relating to GTA, Legal Services provided by an Advocate, etc. and for that reason only it’s called to be a partial suspension of RCM.

1. GST RCM Provisions deferred upto 30 Sept. 2019: CBIC Notification No.22/2018 Central Tax Rate dt. 6 Aug. 2018

2. GST RCM Provisions deferred upto 30 Sept. 2019: CBIC Notification No.23/2018 Integrated Tax Rate dt. 6 Aug. 2018

3. GST RCM Provisions deferred upto 30 Sept. 2019: CBIC Notification No.22/2018 UT Tax Rate dt. 6 Aug. 2018