Reverse charege u/s 9(4)

Only  on specified  persons  and specified  Goods & services . Not for all  cases 

Only SECTION 9(4) i.e. Purchase from Unregistered Dealer is suspended till 30.09.2019.

SECTION 9(3) i.e. REVERSE CHARGE MECHANISM on Notified Cases such as Legal Services, GTA etc is in full force. This particular SECTION is not deferred

please specify the list goods & service which are comes under RCM

List of specified registered person and specified goods and services u/s 9(4) are still not notified by the government

The Notification 1/2019 CT (R)

RCM ON 9(4) , RCM on Inward Supply From URD is Applicable ????

The answer is NO... As per the said Notification & Amendment Act 31/2018 : The Govt will fix the Criteria/Condition on which Tax Payer & Goods will be cover Under It .

Hence the coucil will decide by issuing Notification the criteria & condition . So till date there is NO RCM on Inward supplies from URD 👍

Thank you.. all dear seniors