Regarding RCM

RCM 616 views 12 replies
whether all types of payments attracting RCM has been suspended till 31st march 2018?
Replies (12)
Yes Mr.Alokmantri
No only RCM u/s 9(4) is suspended. RCM under others sections is still there.
Yes as per Press Release on 22nd GST Council Meeting
The reverse charge mechanism under sub-section (4) of section 9 of the CGST Act, 2017 and under sub-
section (4) of section 5 of the IGST Act, 2017 shall be suspended till 31.03.2018 and will be reviewed by
a committee of experts. This will benefit small businesses and substantially reduce compliance costs
Yes.... I agreed to Mr Venkat.,

U/s 9(4) related RCM is suspended from 13th October 2017 to 31st March 2018....


U/s 9(3) related RCM activities are still applicable....
Only RCM u/s 9(4) of CGST Act & 5(4) of IGST Act suspended.

RCM u/s 9(3) is still continue.
RCM ON GTA STILL APPLICABLE

- 9(3) still RCM Still exists

-9(4) Suspended

Rcm u/s 9 sub sec 3
RCM on GTA covered u/s9(3) & it is still continue
rcm 9 sub 3 is still continue
but value is to be disclosed under Non Gst column.?
No in B2B or purchase from unregistered in case GTA is unregistered....


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