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RCM 9(4) applicable


hemant (excise )     19 November 2019

hemant
excise  
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RCM 9(4) was deferred till 30.09.19. Since no new notification has come to further defer that, so it should mean it becomes applicable from 01.10.19. Is it correct

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Pankaj Rawat (GST Practitioner)     19 November 2019

Pankaj Rawat
GST Practitioner 
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As per Amendment Act 31, 2018 , it's being amended that , the govt will specify the class of person & category of goods or services on which the RCM will be applicable .
So in regard this Notification 7/2019 CT (R) issued on 29/3/2019 , specifying the Class of Person ie Promotor/Developer on which 9(4) is applicable (Subject to conditions specified therein)

So, as of today it's applicable on the Promotor/Developer

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Amrit Singh   20 November 2019

Amrit Singh

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Perfect answer by Pankaj.

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hemant (excise )     20 November 2019

hemant
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Ok, please let me know is it applicable for month of October 2019.

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Pankaj Rawat (GST Practitioner)     22 November 2019

Pankaj Rawat
GST Practitioner 
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dear hemant

what applicability date you are asking for ????????????


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