RCM u/s 9(4)

1. Intra-state unregistered purchase exempted upto INR. 5000 per day from 01.07.2017 [Notification No.8/2017-Central Tax (Rate), dt. 28.06.17]

2. Then vide Notification No. 38/2017 – Central Tax (Rate), dt. 13.10.2017, the earlier INR. 5000 per day limit was removed and exemption continued till 31.03.2018.

3. Then vide Notification No. 10/2018 – Central Tax (Rate), dt. 23.03.2018, the exemption was extended till 30.06.2018.

4. Then vide Notification No. 12/2018 – Central Tax (Rate), dt. 29.06.2018, the exemption was further extended till 30.09.2018.

5. Then vide Notification No. 22/2018 – Central Tax (Rate), dt. 06.08.2018, the exemption was further extended till 30.09.2019.

6. Then the principal Notification No.8/2017-Central Tax (Rate), dt. 28.06.17, was withdrawn vide Notification No. 01/2019 – Central Tax (Rate), dt. 29.01.2019, effective from 01.02.2019.

7. Sec. 9(4) was amended by CGST Amendment Act, 2018. It specifies that RCM u/s 9(4) will be applicable to specified class of registered persons in respect of supply of specified categories of goods or services from an unregistered supplier.

This amendment was made effective from 01.02.2019 vide Notification No. 02/2019 – Central Tax, dt. 29.01.2019.

At present, govt. has not notified any specified class of persons or goods. So, no RCM at present u/s 9(4).