rcm on gta

GTA services and Advocate services are under RCM (sec 9(3)) head.

No , RCM on GTA, Advocates services were never deferred. so RCM is applicable on same

No Hitesh Sir....

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.

Section 9(4) is deferred.
Section 9(3) is applicable .