GST RCM ON PURCHASE FROM URD IF APPLICABLE ON WHICH CATERGORIES? WHAT IS LAST DATE OF NOTIFICATION IN WHICH GOVERNMENT HAVE GIVEN EXEMPTION ON GST RCM ON SOME CATERGORIES?

Reply—Provision of section 9(4) of CGST Act, i.e. Reverse charge mechanism in case of purchases made from Unregistered person (amount more than Rs. 5000/-) was operative upto 12.10.2017. As per notification No. 38/2017 CT (Rate) dated 13-10-2017, all supplies from Unregistered person are exempted without any threshold limit. 

The subsequent Notifications no. 22/2018-Central Tax (Rate) dated 06-08-2018 has extended the exemption from tax liable under the reverse charge basis under section 9(4) till 30-09 2019. This notification has been rescinded by CBIC

And as per CGST (Amendment ) Act, 2018, provision of section 9(4) has been amended and now Reverse charge is not applicable on all inward supplies received from Unregistered supplier. There are some specific services under real estate only on which RCM is applicable. Refer notification No.07/2019-Central Tax (Rate) Dated 29th March, 2019.