RCM effective date

RCM Applicability :
RCM on inward Supply from URD is cover u/s 9(4) of CGST Act , it was notify by Notification 8/2017 CT (r) , effective from 1/7/2017, but has been rescinded by Notification 38/2017 CT (r) from dated 13/10/2017.
and as per Notification 7/2019 CT (r) it is again Applicable on only Promotor/Developer from 1/4/2019

 

 As of now GST on reverse charge basis is not applicable from purchase from the unregistered dealer. Govt will release the list of goods or service on which it will applicable from the effective date.

Dear CA Arun

As per Notification 7/2019 CT (R) , RCM is applicable on Inward Supply from URD when Recepeint is Devloper/Promotor.