Reverse Charge Mechanism Applies to Transactions with Unregistered Persons from July 1 to October 12, 2017, u/s 9(4.

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....Reverse Charge u/s 9(4) - receipt of supply of goods and / or services from an unregistered person from an unregistered person - the RCM is applicable on the transactions effected from 1.7.2017 to 12.10.2017....