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GST under RCM must be paid as per section 9(4) of CGST Act for the period 01.07.2017 to 12.10.2017

April 6, 2019[2019] 104 122 (AAR - MAHARASHTRA)

GST : 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

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