Balu Bhaskar
(12 Points)
Replied 30 December 2018
Dhiraj Wadhwani
(53 Points)
Replied 30 December 2018
Pankaj Rawat
(GST Practitioner)
(55047 Points)
Replied 30 December 2018
Sunil Agrawal
(225 Points)
Replied 30 December 2018
Pankaj Rawat
(GST Practitioner)
(55047 Points)
Replied 30 December 2018
Pankaj Rawat
(GST Practitioner)
(55047 Points)
Replied 30 December 2018
pritesh
(CA Final student)
(7101 Points)
Replied 30 December 2018
CA Abhilash N
(Chartered Accountant)
(265 Points)
Replied 31 December 2018
In terms of section 9(3) read with notification no 13/2017-Central Tax (Rate) dated 28th June 2017, government had notified certain services on which GST to be paid under RCM.
With respect to 9(4) purchases from unregistered person - In terms of notification no 22/2018-Central Tax (Rate) dated 6th August 2018, government had postponed the GST under RCM on purchase from unregistered person from 13th October 2017 till 30th September 2019.
As per CGST Amendment Act which is yet to be notified, section 9(4) would be applicable only to those class of registered person whom government notifies to be discharge GST under RCM on purchases of specified goods or services from unregistered persons.
CMA Sagar Das
(Working in Manufacturing Comapny)
(149 Points)
Replied 31 December 2018
rcm is applicable on legal services also
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India