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10 Aug 2018

RCM on supply made by Un-registered persons deferred till 30th Sept, 2019

Recently, vide Notification No. 22/2018-Central Tax (rate) dated 06.08.2018, the Government had deferred the applicability of Section 9(4) of the CGST Act, 2017 till 30th September 2019, which provides that the reverse charge mechanism in case of supply of goods or services by an un-registered person to a registered person. Earlier vide Notification No. 12/2018-Central Tax (rate) dated 29.06.2018, the same was deferred till 30th September, 2018.

Similar, provisions has been made applicable for Integrated Tax vide Notification No. 23/2018-Integrated Tax (rate) dated 06.08.2018.