CBIC has notified that the provisions relating to Reverse Charge Mechanism (RCM) under GST, i.e. under Section 9(4) of the CGST Act, 2017, Section 5(4) of the IGST Act, 2017 and Section 7(4) of the UTGST Act, 2017 have been further Deferred/ Suspended by Govt. by 1 year, i.e. from 30 Sept. 2018 to 30 Sept. 2019
Section 9(3) of the CGST act 2017 , services like GTA -, Advocate service , and other services mentioned in Notification 23/2017 dt 28/6/2017 RCM is still aplicable please Confirm .