"Do the Right Thing...!!!"
128111 Points
Joined January 2015
Only Suspended the sesctions are
"Section 9(4) of the CGST Act, 2017
Section 7(4) of the UTGST Act, 2017
Section 5(4) of the IGST Act, 2017"
Otherwise Sec 9(3) is still applicable... please see the link. You can get some clarity
https://www.cbec.gov.in/resources//htdocs-cbec/gst/reverse-charge-mechanism-08aug2017.pdf;jsessionid=9B0B7F932DBEBC1C1A827EE1BCA2CE53