TMI BlogReverse ChargeX X X X Extracts X X X X X X X X Extracts X X X X ..... Whether reverse Charge u/s 9(3) is made 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 ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll 30.9.19 vide Notification No.22/18-CT(Rate) dated 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 pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovision of RCM levy on supplies from unregistered persons 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 sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecified categories of goods or services or both received from an unregistered supplier. Example By virtue of above amendment of Section 9(4) , Cement falling in chapter heading 2523 in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first schedule to the Customs Tariff Act, 1975 (51 of 1975) . has brought under RCM vide Notification No.24/19-CT(R) dated 30.9.19 . After amendment, Section 9(4) regarding purchases from unr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistered dealer stands no more deferred now.. - Reply By Ganeshan Kalyani - The Reply = The RCM u/s 9(3) is in force since from the beginning I.e. 01.07.2017. - Reverse Charge - Query Start ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed By: - ROHIT GOEL Dated:- 2-10-2019 Goods and Services Tax - GST - Got 2 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
