The GST Council in its 28th meeting have deferred the Provision of SECTION 9(4) i.e. RCM on Purchase from Unregistered Dealer ( URD ) for 1 Year ( 30/09/2019 ).
And RCM on GTA and Advocate Fees are covered within the purview of SECTION 9(3) i.e. NOTIFIED CASES , is on full force and has not been deferred by the Council.