Reverse Charge Mechanism, Goods and Services Tax - GST

[SURYAKANT MITHBAVKAR]

In case of purchase of notified goods from unregistered suppliers, Reverse charge mechanism shall be applicable to notified registered persons w.e.f. 01.02.19

Regarding the above GST Council will issue separate notification on those goods/services only RCM Applicable.

Is there any notification issue ?

If yes what is effective date of that notification either 01.02.19 or latest date

Posts / Replies

[DR.MARIAPPAN GOVINDARAJAN]

Notification No.01/2019-CT (Rate). The RCM is applicable with effect from 01.02.2019.

[KASTURI SETHI]

Still goods, services and persons have not been notified. We have to wait for.

[Ganeshan Kalyani]

The provision is made applicable. However, the list of person who will have to pay GST under RCM is not yet published.