"Do the Right Thing...!!!"
128152 Points
Posted on 07 November 2017
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