Is rcm applicable on brokerage paid to unregistered real estate agent?

Reverse Charge Mechanism (RCM) under GST further Deferred/ Suspended till 30 Sept. 2019, notifies CBIC

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.

No RCM now

SECTION 9(4) i.e RCM on Purchase from Unregistered Dealer ( URD ) is suspended till 30.09.2019.

So, in your case, you are not required to pay GST under RCM basis on brokerage paid since it has been deferred.

Thanks a lot for your reply. As per your reply is RCM deferred in all cases such as transportation, legal expenses etc

No transportation is under 9(3)

Only on services under 9(3) RCM is apllicable , ie GTA, Advocates

No Shantilal Sir...

Only SECTION 9(4) i.e. Purchase from Unregistered Dealer is suspended till 30.09.2019.

SECTION 9(3) i.e. REVERSE CHARGE MECHANISM on Notified Cases such as Legal Services, GTA etc is in full force. This particular SECTION is not deferred.

Thank you all for the clarification

You are welcome

Good explanation........

Dear All 

            Whether in the month of April 2018, we will have to pay Rcm while paying an unregistered broker

 

Dear Team,

 

Kindly advise on this:

"Is RCM applicable on brokerage paid by a registered dealer to unregistered real estate agent? If yes, then at what rate should the GST be paid?

Is it payable now as on June 2020?