No RCM on payment of tax U/s. 7(4) of UTGST Act, 2017 till 30.09.2019

Reverse charge Mechanism (RCM) under section 7(4) of the UTGST Act, 2017, for procurement from unregistered dealer’s deferred till 30.09.2019 vide  Notification No. 22/2018 –Union Territory 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. 22/2018 –Union Territory Tax (Rate),

Dated:  6^th August, 2018

G.S.R. 742(E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 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. 8/2017 –Union Territory Tax (Rate), dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 717 (E), dated the 28^th June, 2017, and last amended vide notification No. 12/2018- Union Territory 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. 596 (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 No. 8/2017 –Union Territory Tax (Rate), dated the 28^th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 717 (E), dated the 28^th June, 2017 and last amended vide 10/2018- Union Territory 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. 596 (E), dated the 29^th June, 2018.