RCM is applicable or not

9(4) says if supplier is unregistered and receiver is registered in GST, receiver is not liable under RCM.

All other reverse charge provisions remains same.

Thanks!

Originally posted by : rinku gupta
	it mean dealer have not a responsibility for deposit tax on rcm

Supplier is URD buyer is RD then No more Tax liability to the RD...

This rule come into force 1st October to 31st March 2018...

Except Sec 9(4).....

From URD inwards...

We have to wait for the notification to see its applicability and date from which it will be effective