This notification amends Notification No. 8/2017–Central Tax (Rate) to extend the exemption from payment of central tax under section 9(4) of the CGST Act. The due date for applicability of reverse charge on supplies received from unregistered persons is extended from 30 September 2018 to 30 September 2019. This relief continues suspension of RCM liability on such inward supplies.

Issued for earlier notification?
Yes — issued to amend and extend the validity of Notification No. 8/2017–Central Tax (Rate).