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
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