Reverse Charge Mechanism

no .. u dont need to pay RCM ..as till date provision is deferred .. therefore no liability to pay rcm

Purchase from Unregistered Dealer :
Section 9(4) of CGST Act -
From 13th October sec 9(4) of CGST act RCM related tax is suspended Upto 31st March 2018...

But, From 1st July to 12th October the above said section related RCM is applicable and Payable tax under RCM basis....


Note :
Sec 9(3) related activities RCM is still applicable...