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Reverse charge mechanism (rcm) suspended till 31 march 2018

RCM 1435 views 5 replies

Hello Sirs

"it may be noted in this regard that there is no change on reverse charge provisions under Section 9(3) of CGST/ SGST Acts, Section 7(3) of UTGST Act and Section 5(3) of the IGST Act, relating to GTA, Legal Services provided by an Advocate, etc. and or that reason it’s just a partial suspension of RCM, only"

Query is:

1. Which services fall under Section 9(3) of CGST/ SGST Acts, Section 7(3) of UTGST Act and Section 5(3) of the IGST Act.

Thanks in Advance 

 

Replies (5)
Dear Mr.Dheeraj,
Only RCM to be paid on purchases from Unregistered Dealer which covered u/s 9(4) of CGST Act has been suspended till March 2018.
List of Services falling under Sec 9(3) of CGST Act

https://www.cbec.gov.in/resources/htdocs-cbec/gst/Notification13-CGST.pdf
Link for RCM Services under all sections

https://www.cbec.gov.in/htdocs-cbec/gst/reverse-charge-mechanism-08aug2017.pdf
rent payment rcm applicable or not applicable

it will applicabel under rcm


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