Official Notification on Extension of RCM till September 30
CBIC has issued notification relating to extension/deferment of Reverse Charge Mechanism (RCM)for 3 months upto 30 Sept. 2018 under Section 9(4) of the CGST Act, 2017/ Section 5(4) of the IGST Act, 2017
Below is official Notification forExtension of RCM till September 30

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]

Government of India Ministry of Finance Department of Revenue

Central Board of Indirect Taxes and Customs Notification No. 12/2018 Central Tax (Rate)

New Delhi, the 29^th June, 2018
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 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 further amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 8/2017 Central 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. 680 (E), dated the 28^th June, 2017, and last amended vide notification No. 10/2018-Central Tax (Rate), dated the 23^rd March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 269 (E), dated the 23^rd March, 2018, namely:-
In the said notification, for the figures, letters and words 30^th day of June, 2018, the figures, letters and words 30^th day of September, 2018 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-Central 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. 680 (E), dated the 28^th June, 2017 and last amended vide notification No. 10/2018-Central Tax (Rate), dated the 23^rd March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 269 (E), dated the 23^rd March, 2018.
Download Official notification in pdf for Extension of RCM till September 30from below links:
GST RCM Provisions deferred upto 30 Sept. 2018: CBIC Notification No.12/2018 Central Tax Rate dt. 29 June 2018
GST RCM Provisions deferred upto 30 Sept. 2018: CBIC Notification No.13/2018 Integrated Tax Rate dt. 29 June 2018
GST RCM Provisions deferred upto 30 Sept. 2018: CBIC Notification No.12/2018 UT Tax Rate dt. 29 June 2018
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