Rcm effective date of implimentation

Yes. only notified.

Reverse Charge Mechanism ( RCM ) under Section 9(4) of the CGST Act 2017 has been amended by the CGST Amendment Act 2018. Now RCM on Purchase from Un-Registered Dealer i.e. Section 9(4) is applicable only on Notified Cases ( i.e. on Notified Goods & Notified Persons like Developer is a notified person for RCM, Cement is notified Goods ).

Section 9(3) of the CGST Act 2017 ( NOTIFIED CASES ) is in full swing.

Thanks and what r notified goods with examples

Your most Welcome Sir.

As such the notified goods are related with the Real Estate Sector like Cement, etc.