GST PAYABLE UNDER RCM

[SAFETAB LIFESCIENCE]

Dear Team,

We came to understand that RCM payable by the receiver (buyer) for the supply/services received from URD has been deferred till 31.03.2018. Whether all the supplies received from 01.07.2017 is fully exempted or from the date of announcement (05.10.2017, we think) ??? Section 9 (4)

Please confirm whether the RCM payable from other than URD is still continuing. Section 9 (3)...

What EXPENSES are all compulsory in Sec.9(3) for which (receiver) has to pay GST under RCM

AI Summary

Reverse charge mechanism deferred for unregistered suppliers from the notification effective date; prior-period liabilities remain under GST.
RCM is mandatory under the continuing provision for specified supplies received by the recipient, while RCM in respect of supplies from unregistered suppliers was deferred by a government notification whose effect begins on the notification's effective date; supplies from unregistered suppliers received prior to that effective date remain liable to tax under RCM for the prior period.