Provisions relating to payment of GST on reverse charge basis (RCM) under section 9(4) of CGST Act are applicable, irrespective of any threshold limit, right from 1-7-2017 to 12-10-2017
Thus, benefit of exemption from payment of tax on RCM as provided under section 9(4) of GST Act is not applicable from 1-7-2017 as claimed by applicant
AUTHORITY FOR ADVANCE RULINGS, MAHARASHTRA
Famous Studios Ltd., In reB. TIMOTHY AND B.V. BORHADE, MEMBER
ORDER NO. GST-ARA-73/2018-19/B-166
DECEMBER 21, 2018
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