Rcm in current time

1. 6th Aug 2018: Reverse Charge Mechanism u/ section 9(4) (in case of supplies made by unregistered persons to registered persons) deferred to 30th Sept 2019.Previously, this provision was applicable from 1st Oct 2018.

2. Reverse Charge Mechanism u/ section 9(3) (certain goods & services notified by government were cover like goods transport agencies, Freight etc)  is applicable in current time.  

Originally posted by : Saurabh Kumar
	is rcm running in present time? if yes then plz explain?

- Yes... RCM applicable for the supplies which is u/s 9(3) of CGST Act & u/s 5(3) of IGST act...

- No... RCM not applicable for the supplies which is u/s 9(4) of CGST Act & u/s 5(4) of IGST Act. It's applicable to 30.09.2019 and also applicable some supplies***...