there are two sections of RCM under GST. sec 9(3) : applicable till date from very beginning. sec 9(4) : discontinued from 13th Oct 2017 till 30th sept 2019.
Provision of section 9(4)- liability of GST under reverse charge on inward supply from unregistered has only been deffered till 30th Sep 2019. but Services covered under section 9(3) ie GTA, Advocate Services when avail , the RCM has to be done .
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