No RCM on payment of tax U/s. 5(4) of IGST Act, 2017 till 30.09.2019

Reverse charge Mechanism (RCM) under section 5(4) of the IGST Act, 2017, for procurement from unregistered dealer’s deferred till 30.09.2019 vide  Notification No. 23/2018 – Integrated Tax (Rate) Dated: 6^th August, 2018.

Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs,
New Delhi

Notification No. 23/2018 – Integrated Tax (Rate)

Dated: 6^th August, 2018

G.S.R. 744(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 32/2017- Integrated Tax (Rate), dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1263 (E), dated the 13^th October, 2017, and last amended vide notification No. 13/2018-Integrated Tax (Rate), dated the 29^th June, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 595 (E), dated the 29^th June, 2018, namely:‑

In the said notification, in paragraph 2, for the figures, letters and words “30th day of September, 2018”, the figures, letters and words “30^th day of September, 2019″ shall be substituted.

[F. No.349/58/2017-GST (Pt.)]
(Dr. Sreeparvathy S.L)
Under Secretary to the Government of India

Note: – The principal notification Notification No. 32/2017- Integrated Tax (Rate), dated the 13th October, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1263 (E), dated the 13^th October, 2017 and last amended vide notification No. 11/2018-Integrated Tax (Rate), dated the 29^th June, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 595 (E), dated the 29^th June, 2018.