TaxTMI 
TaxTMI 
Whether reverse Charge u/s 9(3) is made applicable w.e.f. 1-10-2019 or it is kept pending by some notification?
Reverse Charge
02 Oct 2019 
2 Replies 
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Reverse Charge Mechanism remains operative and section now permits government to notify registered persons for RCM on specified supplies.
The Reverse Charge Mechanism requires notified recipients to pay tax on inward supplies; the RCM levy under section 9(3) has been operative since GST commencement. The statutory amendment replaced a general levy for supplies from unregistered suppliers with a power for the government to notify classes of registered persons who will pay RCM on specified goods or services received from unregistered suppliers, exemplified by cement being brought under RCM by notification. (AI Summary)
The Reverse Charge Mechanism requires notified recipients to pay tax on inward supplies; the RCM levy under section 9(3) has been operative since GST commencement. The statutory amendment replaced a general levy for supplies from unregistered suppliers with a power for the government to notify classes of registered persons who will pay RCM on specified goods or services received from unregistered suppliers, exemplified by cement being brought under RCM by notification. (AI Summary)