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<h1>India Rescinds 2017 Notification on Reverse Charge Mechanism for Unregistered Supplies, Effective February 1, 2019.</h1> The Government of India, through the Ministry of Finance's Department of Revenue, has issued Notification No. 01/2019 to rescind Notification No. 8/2017-Union Territory Tax (Rate) dated June 28, 2017. This action is taken under the Union Territory Goods and Services Tax Act, 2017, based on the Council's recommendations and in the public interest. The rescission addresses the reverse charge mechanism (RCM) on supplies by unregistered persons, with the new notification taking effect from February 1, 2019. This change does not affect actions taken before the rescission.