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of <h1>India Extends Tax Exemption Under Reverse Charge Mechanism Until September 30, 2019, As Per Section 9(4) Amendment.</h1> The Government of India, through Notification No. 38/2017 - Central Tax (Rate), has amended a previous notification to exempt the payment of tax under the Reverse Charge Mechanism (RCM) as per section 9(4) of the Central Goods and Services Tax Act, 2017 until September 30, 2019. This amendment follows recommendations from the Council and applies to all registered persons. The original notification, No. 8/2017-Central Tax (Rate), was initially issued on June 28, 2017, and has undergone multiple amendments extending the exemption period.
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