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Reverse charge

vaishali K (59 Points)

22 November 2018

Is reverse charge mechanism applicable under GST?
If yes, please provide detailed info.

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5 Replies

Hitesh (Student) (3549 Points)
Replied 22 November 2018

Yes applicable under GST. Refer section 9(3) and 9(4), 9(5) of CGST act.

Nihit Somani (109 Points)
Replied 22 November 2018

9(5) is not covered under reverse charge

RAJA P M ("Do the Right Thing...!!!") (127314 Points)
Replied 22 November 2018

@ Vaishali.,
Yes... Under GST RCM is applicable as per sec 9(3) and 9(4) of CGST Act...

But, In current scenario sec 9(4) is not applicable from 13th October 2017 to 30th September 2019.

Sec 9(3) is still applicable from 1st July 2017...

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Shivam RC (Student) (23683 Points)
Replied 22 November 2018

Agree with Raja Sir...

Section 9(4) of the CGST Act 2017 i.e. RCM on "Purchase from Unregistered DEALER", has been suspended till 30.09.2019...

However, Section 9(3) of the CGST Act 2017 i.e. "RCM on NOTIFIED CASES", is in full force...

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