CA Article
36 Points
Posted on 20 August 2019
@ Mopidevi. Sir, the 2nd scenario you explained is applicable only for notified taxable persons. For all other registered persons are exempted to pay reverse charge u/s 9(4). currently RCM is applicable only for those notified services stated u/s 9(3) of CGST act. Eg: GTA, legal services recieved by business entities etc.