{"id":868,"date":"2017-10-16T17:44:03","date_gmt":"2017-10-16T12:14:03","guid":{"rendered":"https:\/\/blog.ritulpatwa.com\/?p=868"},"modified":"2017-11-03T19:08:43","modified_gmt":"2017-11-03T13:38:43","slug":"reverse-charge-us-9-4-suspended-under-gst-w-e-f-13-10-2017","status":"publish","type":"post","link":"https:\/\/blog.ritulpatwa.com\/?p=868","title":{"rendered":"REVERSE CHARGE u\/s 9 (4) SUSPENDED UNDER GST w.e.f. 13-10-2017"},"content":{"rendered":"

The GST Council in its 22nd Meeting decided to suspend the Reverse Charge Mechanism (RCM) in case of purchases by a Registered\u00a0Dealer from an Unregistered Dealer u\/s 9 (4) of the GST Act.<\/p>\n

In this matter, the government has issued notification no. 38\/2017 – Central Tax (Rate) dated 13-10-2017 by removing the proviso from Notification No. 08\/2017 dated 28-06-2017, that restricted the exemption\u00a0from RCM under section 9(4) upto a limit of Rs. 5000\/- per day for\u00a0Intra<\/strong><\/span> State Supply of Goods or Services received by a Registered Person from an Unregistered Person.<\/p>\n

After this notification w.e.f. 13-10-2017 till 31-03-2018, a registered person can take INTRA STATE supplies of goods and services from Unregistered Person without any daily ceiling. Prior to 13-10-2017, a registered person was permitted to take supplies from unregistered person upto a ceiling of Rs. 5000\/- per day in case of Intra State Supplies.<\/p>\n

—<\/p>\n

NOTES:-<\/p>\n

1. There is no change in the RCM Liability u\/s 9(3) of the GST Act for specified services like GTA and payments to Government;<\/p>\n

2. In case of receipt of supply of Services from Unregistered Dealers in case of Inter State<\/strong> Supply of Services, the exemption from RCM u\/s 9(4) shall not apply.<\/p>\n

\"RCM<\/a><\/p>\n

\"TWEET<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

The GST Council in its 22nd Meeting decided to suspend the Reverse Charge Mechanism (RCM) in case of purchases by a Registered\u00a0Dealer from an Unregistered Dealer u\/s 9 (4) of the GST Act. In this matter, the government has issued notification no. 38\/2017 – Central Tax (Rate) dated 13-10-2017 by removing the proviso from Notification …<\/p>\n

REVERSE CHARGE u\/s 9 (4) SUSPENDED UNDER GST w.e.f. 13-10-2017<\/span> Read More »<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[4],"tags":[154,12,13,340,445,446,447,448],"class_list":["post-868","post","type-post","status-publish","format-standard","hentry","category-chartered-accountants-ca","tag-ca-in-india","tag-ca-in-jaipur","tag-ca-in-rajasthan","tag-gst-consultant-in-rajasthan","tag-gst-registeration-in-rajasthan","tag-no-reverse-charge-under-gst","tag-rcm-under-gst","tag-reverse-charge-liability-cancelled"],"_links":{"self":[{"href":"https:\/\/blog.ritulpatwa.com\/index.php?rest_route=\/wp\/v2\/posts\/868","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blog.ritulpatwa.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.ritulpatwa.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.ritulpatwa.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.ritulpatwa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=868"}],"version-history":[{"count":4,"href":"https:\/\/blog.ritulpatwa.com\/index.php?rest_route=\/wp\/v2\/posts\/868\/revisions"}],"predecessor-version":[{"id":879,"href":"https:\/\/blog.ritulpatwa.com\/index.php?rest_route=\/wp\/v2\/posts\/868\/revisions\/879"}],"wp:attachment":[{"href":"https:\/\/blog.ritulpatwa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=868"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.ritulpatwa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=868"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.ritulpatwa.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=868"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}