RCM ON URD PURCHASE, 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

[Rajagopalan Ranganathan]

Sir,

Please see Notification No. 07/2019- Central Tax (Rate) dated 29.3.2019. This Notification will come into effect from 1.4.2019. This Notification relates to construction service only.

[Ganeshan Kalyani]

Time to celebrate that so many other petty purchases are not mentioned in the Notification. Therefore tax is not payable on the inward supply from an unregistered person except the civil related one which is given in the recent notification .