SEO Sai Gr. Hosp.
208759 Points
Joined July 2016
CBIC has notified that the provisions relating to Reverse Charge Mechanism (RCM) under GST, i.e. under Section 9(4) of the CGST Act, 2017, Section 5(4) of the IGST Act, 2017 and Section 7(4) of the UTGST Act, 2017 have been further Deferred/ Suspended till 30 Sept. 2019.
List of goods & services that come under RCM as per sec. 9(3) of CGST are available over CBIC site.