Is RCM applicable in case of Purchase from URD dealer for the purpose of GST audit for FY 2018-19 .I want to know from 01.04.2018-30.09.2018 Because after that it is deferred .please reply with provision

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 This notification has been rescinded by CBIC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. 

Therefore provision of section 9(4) was not applicable during financial year 2018-19