Government defers applicability of GST on RCM basis on procurement from unregistered person

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The Central Government vide Notification no. 12/2018 – CT (Rate)  dated June 29, 2018 has further extended the period for which the provision of section 9(4), applicability of GST on reverse charge basis on procurement from unregistered person by a registered person, shall remain inapplicable to September 30, 2018.

Read more at: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-12-2018-cgst-rate-english.pdf;jsessionid=27CF2DB8620304E4151FFF371051A645