TaxTMI 
TaxTMI 
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 But I understand that this exemption was withdrawn by notification no 1/2019.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
Supply from unregistered dealer
30 Oct 2019 
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Reverse charge mechanism on supplies from unregistered suppliers now limited to services and supplies notified by government.
Supply from unregistered suppliers is subject to the reverse charge under Section 9(4), whereby the Government may notify classes of registered recipients who must pay tax as recipients; previous general exemptions were withdrawn and reverse charge now applies only to services or supplies specifically listed in the Government notifications. (AI Summary)
Supply from unregistered suppliers is subject to the reverse charge under Section 9(4), whereby the Government may notify classes of registered recipients who must pay tax as recipients; previous general exemptions were withdrawn and reverse charge now applies only to services or supplies specifically listed in the Government notifications. (AI Summary)