<h1>GST Reverse Charge Suspended for Purchases from Unregistered Persons Until March 2018; Other Liabilities Continue u/s 9(3.</h1> The reverse charge mechanism under the GST is suspended until March 31, 2018, only for purchases by registered persons from unregistered persons, with other reverse charge liabilities continuing as per section 9(3) of the CGST Act, 2017. GST on advance amounts for goods is not required until the goods are supplied, applicable for registered persons with turnover up to Rs. 1.5 crores, excluding services. Goods Transport Agencies (GTAs) are exempt from GST when supplying to unregistered persons. Government departments are not required to deduct TDS or register for TDS provisions until April 1, 2018, unless otherwise liable for GST.