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of <h1>India Extends UTGST Reverse Charge Tax Exemption to Registered Persons Until September 30, 2019, per Section 7(4) Amendment.</h1> The Government of India, through Notification No. 38/2017, has amended the Union Territory Goods and Services Tax (UTGST) Act, 2017, exempting the payment of tax under the Reverse Charge Mechanism (RCM) as per section 7(4) until March 31, 2018. This amendment modifies the earlier notification No. 8/2017, extending the exemption applicability to all registered persons until September 30, 2019. The notification reflects changes made by subsequent notifications in 2018, adjusting the exemption deadlines.
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