Payment of tax under section 9(4) of the CGST Act, 2017 exempt till 30.09.2019
Notification no. 22/2018-Central Tax (Rate) dated 06.08.2018 issued in this respect.
This Notification exempts payment of tax by registered persons (under reverse charge mechanism) for supplies received from unregistered persons u/s 9(4) of CGST Act, 2017, till 31st September 2019.
Earlier this exemption was till 31st September, 2018.