Previously Govt. notified for extension of RCM u/s 9(4) of the CGST Act as on 13rd Oct ., 2017 till the 31st March. Govt. again notified for extension of RCM u/s 9(4) of the CGST Act as on 23rd March, 2018 till the 30th June 2018.

Finally Govt. again notified for extension of RCM u/s 9(4) of the CGST Act as on 29th Oct ., 2018 till the 30th Sep.,2018 for removing more burden from Businessmen as well as Professional for temporarily.

As per Sec 9(4) of CGST Act, if a registered person purchases goods/services from an unregistered dealer (URD) then the registered taxpayer is liable to pay GST on reverse charge basis. All the provisions of the Act will apply to such recipient as if he were the person liable for paying the tax in relation to the supply of goods or services.

Registered taxpayers will have to look into their expenses daily and analyze their P/L accounts to check whether any transactions/expenses fall under RCM. If the expenses are above Rs. 5,000 then they will be required to pay GST on these transactions under RCM.

It should take note on that Govt notified extension only for RCM u/s 9(4) and not for TDS and TCS under GST Regime , Unless notified by Govt.

till time no such notification from Govt so till will continue from 1st of July.

We will  informed you if such notification release by dept of CBIC

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Yogesh Parmar have vast knowledge in the field of Goods and Services Tax (GST). He is regularly conducting seminars on GST at various location for business personal to provide the knowledge about impact of GST on their business and how compliance should be made. He is founder of "" through which he is sharing his knowledge and latest amendments, circulars, notifications etc related to all type of taxes. He is also associated with some software development companies and providing advisory service and help to understand technical aspect of GST. He is also serving as functional manager as well as tester to those company which is developing software for GST.


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