Notification No. 11/2018 – IGST RCM Extension

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Notification No. 11/2018 – Integrated Tax (Rate): Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.06.2018.

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

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 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 amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 32/2017- Integrated Tax (Rate), dated the 13^th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1263 (E), dated the 13^th October, 2017, namely:-

In the said notification, in paragraph 2, for the figures, letters and words “31^st day of March, 2018”, the figures, letters and words “30^th day of June, 2018” shall be substituted.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: - The principal notification No. 32/2017- Integrated Tax (Rate), dated the 13^th October, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1263 (E), dated the 13^th October, 2017.

📚 Frequently Asked Questions (FAQs): Notification No. 11/2018 – Integrated Tax (Rate)

Q1: What is Notification No. 11/2018 – Integrated Tax (Rate)?

Answer:
It extended exemption from IGST under Section 5(4) till 30 June 2018. 11

Q2: What period is covered?

Answer:
Up to 30 June 2018. 11

Q3: Was RCM applicable on unregistered purchases during this time?

Answer:
No, exemption was granted.

Q4: Does this apply to inter-State purchases?

Answer:
Yes, as it is IGST notification.

Q5: What happened after 30 June 2018?

Answer:
Further extended till 30 September 2018 via Notification No. 13/2018.

Q6: Is Section 5(4) still active?

Answer:
Now applicable only to notified categories.

Q7: Can ITC be claimed if RCM was wrongly paid?

Answer:
Yes, subject to eligibility and compliance.

Q8: Was Notification 32/2017 amended?

Answer:
Yes, date changed from 31 March 2018 to 30 June 2018. 11

Q9: Who benefited from this extension?

Answer:
Small and medium businesses purchasing from unregistered suppliers.

Q10: Does this apply to services also?

Answer:
Section 5(4) applied to supplies from unregistered persons.

Q11: Should businesses revise past returns?

Answer:
Only if RCM was wrongly paid during exemption period.

Q12: Does this affect GST registration?

Answer:
Indirectly, as RCM liability affects compliance planning.

Q13: Why was RCM suspended?

Answer:
To reduce compliance burden during initial GST phase.

Q14: How to verify RCM liability today?

Answer:
Check latest IGST RCM notifications and GST Council updates.

Q15: Where can I get GST expert support?

Answer:
Consult Finodha GST Experts:
https://finodha.in/gst-compliance/

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