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TMI BlogReverse ChargeX X X X Extracts X X X X X X X X Extracts X X X X ..... Reverse Charge X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable w.e.f. 1-10-2019 or it is kept pending by some notification? Reply By KASTURI SETHI: The Reply: Section 9(4) of CGST Act was deferred till 30.9.19 vide Notification No.22/18-CT(Rate) date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 6.8.18. Now Section 9(4) stands amended (substituted) w.e.f. 1.2.19 by S .4 of the CGST (Amendment) Act, 2018 (31 of 2018). So the general provision of RCM levy on supplies from unregistered persons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been replaced with authorizing the Govt. to notify class of registered persons who shall only pay GST under RCM in respect of supply of specified categories of goods or services or both received ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from an unregistered supplier. Example By virtue of above amendment of Section 9(4), Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975). has br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ought under RCM vide Notification No.24/19-CT(R) dated 30.9.19. After amendment, Section 9(4) regarding purchases from unregistered dealer stands no more deferred now.. Reply By Ganeshan Kalyani: Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Reply:
The RCM u/s 9(3) is in force since from the beginning I.e. 01.07.2017. X X X X Extracts X X X X X X X X Extracts X X X X
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