TaxTMI 
TaxTMI 
respected sir when we are falling under SCHEDULE 3 beause of we sale our building after complition and thats why we have not paid rcm under sec. 9(4) for labour which was from unregistrd so whether we should pay or not rcm
falling under schydule 3 things is it liable for rcm u/s 9(4)
04 Aug 2020 
3 Replies 
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Reverse charge may apply to manpower from unregistered suppliers unless Schedule exemptions or time of supply rules defer liability.
RCM applicability depends on timing and character of the supply: manpower from unregistered persons did not fall under Schedule III and attracted RCM for the period from 1 July 2017 to 12 October 2017, whereas registered-person exemptions and later amendments removed RCM for specified services; invoice date and payment date determine whether RCM is triggered or avoided under time-of-supply rules. (AI Summary)
RCM applicability depends on timing and character of the supply: manpower from unregistered persons did not fall under Schedule III and attracted RCM for the period from 1 July 2017 to 12 October 2017, whereas registered-person exemptions and later amendments removed RCM for specified services; invoice date and payment date determine whether RCM is triggered or avoided under time-of-supply rules. (AI Summary)