Reverse charge under GST

https://cleartax.in/s/reverse-charge-gst

in short rcm applicale as per 9 (3) and 9(4)

as per 9 (3) rcm is applicable for some services 

and other 9(4) rcm is applicable for purchase from 

ungegister dealer 

9(4) law suspended upto 31.03.2018

Overall  expenses  above Rs.5000/-   To pay RCM & If any purchase / service from unregister dealer to pay rcm  

For Example.

Travelling Expenses, stationery