Reverse charge

RCM 215 views 5 replies
Is reverse charge mechanism applicable under GST?
If yes, please provide detailed info.
Replies (5)
Yes applicable under GST. Refer section 9(3) and 9(4), 9(5) of CGST act.
9(5) is not covered under reverse charge
@ 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...
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...
Sir. plz provide the list of d notified cases


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