TaxTMI 
TaxTMI 
What is the consequence of, The Central Board of Indirect taxes & Customs (“CBIC”) has notified that Exemption from tax under ‘Reverse Charge Mechanism (RCM)’ under GST stands rescinded w.e.f. February 01, 2019 in respect of Intra-state Purchases of Goods and Services from Unregistered Dealers (of value upto ₹ 5,000 per day), in view of bringing into effect, the amendments (regarding RCM on supplies by unregistered persons) in the Amended CGST/ IGST/ UTGST Acts 2018. Consequently Notification No. 8/2017- Union Territory Tax (Rate), dated the 28th June, 2017, Notification No. 8/2017-Central Tax (Rate), dated the 28th June, 2017, and Notification No. 32/2017-Integrated Tax (Rate), dated the 13th October, 2017, have been rescinded. Is RCM re-introduced or otherwise?
RCM on supply from unregistered person
31 Jan 2019 
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Reverse charge liability requires government notification before applying to supplies from unregistered persons; recipients not automatically liable.
The amendment conditions reverse charge liability on the Government notifying (i) classes of registered persons and (ii) specified categories of goods or services; until such notifications are issued, the reverse charge mechanism does not apply generally to supplies from unregistered persons to registered recipients, and analogous notification is required for inter state treatment under the integrated tax framework. (AI Summary)
The amendment conditions reverse charge liability on the Government notifying (i) classes of registered persons and (ii) specified categories of goods or services; until such notifications are issued, the reverse charge mechanism does not apply generally to supplies from unregistered persons to registered recipients, and analogous notification is required for inter state treatment under the integrated tax framework. (AI Summary)