CBIC issues 13 Notifications on 29th January 2018 which includes the following-
1. notifications to specify that Reverse Charge Mechanism on Procurement from Unregistered Dealers which was deferred till 30.09.2019 to be completely withdrawn with effect from 1st February 2019
2. It further notified applicability of CGST (Amendment) Act,2018, IGST (Amendment) Act, 2018, UTGST (Amendment) Act, 2018 and GST (Compensation to States) Amendment Act, 2018.
3. CBIC further bring into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts and rates for Composition Scheme with CGST Rules, 2017
4. CBIC also defines jurisdiction of Joint Commissioner (Appeals) under GST.
5. CBIC notified various changes in CGST Rules 2017 vide Central Goods and Services Tax (Amendment) Rules, 2019.
Table showing details of Notifications issued by CBIC on 29th January 2019.
| S. No. |
Title |
Notification No. |
Date |
| 1 |
CGST Registration provision amended to align Special Category States |
Notification No. 06/2019 – Central Tax |
29/01/2019 |
| 2 |
CBIC aligns rates for Composition Scheme with CGST Rules, 2017 |
Notification No. 05/2019 – Central Tax |
29/01/2019 |
| 3 |
CBIC defines jurisdiction of Joint Commissioner (Appeals) under GST |
Notification No. 04/2019 – Central Tax |
29/01/2019 |
| 4 |
Central Goods and Services Tax (Amendment) Rules, 2019 |
Notification No. 03/2019 – Central Tax |
29/01/2019 |
| 5 |
CGST (Amendment) Act, 2018 applicable from 1st February, 2019 |
Notification No. 02/2019 – Central Tax |
29/01/2019 |
| 6 |
IGST Registration provision amended to align Special Category States |
Notification No. 03/2019 – Integrated Tax |
29/01/2019 |
| 7 |
GST Registration of Jewellery, goldsmiths & silversmiths- Reg. |
Notification No. 02/2019 – Integrated Tax |
29/01/2019 |
| 8 |
IGST (Amendment) Act, 2018 applicable from 1st February, 2019 |
Notification No. 01/2019 – Integrated Tax |
29/01/2019 |
| 9 |
GST (Compensation to States) Amendment Act, 2018 we.f. 01.02.2019 |
Notification No. 1/2019 — Goods and Services Tax Compensation |
29/01/2019 |
| 10 |
UTGST (Amendment) Act, 2018 applicable from 1st February, 2019 |
Notification No. 1/2019 – Union Territory Tax |
29/01/2019 |
| 11 |
RCM under CGST on procurement from unregistered dealer’s withdrawn |
Notification No. 01/2019 – Central Tax (Rate) |
29/01/2019 |
| 12 |
RCM under UTGST on procurement from unregistered dealer’s withdrawn |
Notification No. 01/2019 – Union Territory Tax (Rate) |
29/01/2019 |
| 13 |
RCM under IGST on procurement from unregistered dealer’s withdrawn |
Notification No. 01/2019 – Integrated Tax (Rate) |
29/01/2019 |
Mere reading of Notification No. 01/2019–Central Tax (Rate), Any one can conclude oh, RCM on purchase from unregistered suppliers shall have to be paid by registered dealer who purchases.
But it is not so, Why? Read it:
The notification of exemption is rescinded as it is not needed now since section 9(4) it self has been amended to the effect that there would be no RCM for purchase of goods/services unless government wants to levy by notification.
RCM for specific goods/services under Section 9(3) remains.
While in two meetings before last it had been concluded by GST council to remove RCM under section 9(4).
Hence the RCM under notification No. 8/2017- Central Tax (Rate), dated the 28th June, 2017, is completely withdrawn without extending any time i.e. 30-9-2019, Is it so? clarify
Does it mean that Reverse charge is applicable on inward supply (both goods & services) from unregistered dealers (above 5000 in a day) from 01.02.19 onwards?
THANKS