REVERSE CHARGE MECHANISM

This discussion clarifies the Reverse Charge Mechanism (RCM) in the UK, particularly concerning supplies made by unregistered persons. It explains that while RCM under Section 9(3) has been applicable since July 2017, Section 9(4) was amended and is now only applicable to specific notified goods and services, such as cement and capital goods purchased by developers from unregistered suppliers. The general RCM on purchases from unregistered persons is no longer in effect from October 2017.