RCM-Regarding

1. RCM N.A. Suspended till 30.09.19.
- N.N. 22/2018-Central Tax (Rate), dt. 06-08-18

2. GSTR-3B, Table 5, Exempt Inward Supply.

3. Already answered in 1.

The applicability of this provision of reverse charge was deferred from 13.10.2017. However, it was applicable for intra-state supplies subject to the aggregate amount of such supplies exceeding Rs. 5000 in a day and all inter-state supplies without any limit till 12.10.2017.