CGST Amendment Act 2018- Series 3


Following are the Key amendments in Section 9, of the CGST Act 2017, amended vide CGST Amendment Act 2018 for which assent was given by President of India on 30th August 2018, but the provisions are expected to be notified on 1st February 2019.

Amendment in Supply [ Section 9] on Levy and Collection

Substitution of Section 9(4)

“(4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.”.

 

Prior to this amendment, Section 9(4) was applicable for all registered suppliers for the supplies received from unregistered suppliers.

With this amendment Section 9(4) will be applicable only to

(a) Certain specified class of supplies and

 (b) Certain specified class of recipients of supply.

The “specified class” will be notified by the Government on the recommendations of GST Council.


Posted on 24/01/2019
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