RCM applicable

Notification 01/2019 - Central Tax is effective from 1st February 2019.  Accordingly, Notfn 08/2017 dt. 28th June 2017 stands rescinded.  The effect is that GST is not payable on Reverse Charge Basis.  To elucidate further,  Section 9(3) of CGST Act is the "Authority"  and Section 9(4) is the "Charging Section."   Accordingly, the Government has the power to impose RCM but for now and precisely from 1st February, no Tax is payable for URD Purchases.

The Notification 1/2019 CT (R)

RCM ON 9(4) , RCM on Inward Supply From URD is Applicable ????

The answer is NO... As per the said Notification & Amendment Act 31/2018 : The Govt will fix the Criteria/Condition on which Tax Payer & Goods will be cover Under It .

Hence the coucil will decide by issuing Notification the criteria & condition . So till date there is NO RCM on Inward supplies from URD 👍

till now bo rcm on inward supplies