Supply from unregistered dealer

[janakiraman iyer]

Under section 9(4) supply from unregistered dealer to registered dealer is subject to RCM and this was exempted by notifications extended up to 30/9/19. But I understand that this exemption was withdrawn by notification no 1/2019. I also understand that section 9(4) was amened on 1/2/19 by which Govt has to notify class of persons who will be subject to RCM. Can anyone update the correct position as of now

AI Summary

Reverse Charge Mechanism Update: Only Certain Services Subject to GST Under Section 9(4) and Notification No. 7/2019 A discussion on the Goods and Services Tax (GST) focused on the reverse charge mechanism (RCM) for supplies from unregistered to registered dealers. Initially, such supplies were exempted until September 30, 2019, but this exemption was withdrawn by notification no 1/2019. An amendment on February 1, 2019, required the government to specify which registered persons would be subject to RCM. A participant clarified that, per Section 9(4) of the CGST Act and Notification No. 7/2019, only certain services are currently subject to GST under RCM. Other participants appreciated the explanation provided.