Important Keyword: Notification 22/2018, section 9(4) GST, RCM exemption 2019, reverse charge GST extension, CGST notification 22/2018, GST on unregistered suppliers, notification 8/2017 amendment, GST compliance updates India,
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[F. No.349/58/2017-GST (Pt.)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
New Delhi, the 6th August, 2018
Notification No. 22/2018 – Central Tax (Rate): Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019.
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 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 28th 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 28th June, 2017, and last amended vide notification No. 12/2018-Central Tax (Rate), dated the 29th June, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 594 (E), dated the 29th June, 2018, namely:-
In the said notification, for the figures, letters and words “30th day of September, 2018”, the figures, letters and words “30th day of September, 2019” shall be substituted.
(Dr. Sree Parvathy S.L)
Under Secretary to the
Government of India
Note: - The principal notification No.8/2017-Central Tax (Rate), dated the 28th 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 28th June, 2017 and last amended vide notification No. 12/2018-Central Tax (Rate), dated the 29th June, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 594 (E), dated the 29th June, 2018.
📚 Frequently Asked Questions (FAQs): Notification No. 22/2018 – Central Tax (Rate)
Q1: What is Notification No. 22/2018 – Central Tax (Rate)?
Answer:
It is a GST notification issued on 6 August 2018 to extend the exemption from reverse charge under Section 9(4) until 30 September 2019.
Q2: What is Section 9(4) of the CGST Act?
Answer:
It requires registered persons to pay GST on purchases from unregistered suppliers under the reverse charge mechanism.
Q3: What did Notification 22/2018 change?
Answer:
It extended the RCM exemption period from 30 September 2018 to 30 September 2019.
Q4: Does this notification apply to all businesses?
Answer:
It applies to registered persons who purchase goods or services from unregistered suppliers.
Q5: Was GST payable under RCM during the exemption period?
Answer:
No. GST under Section 9(4) was not payable during the extended exemption period.
Q6: Which notification was amended by this notification?
Answer:
It amended Notification No. 8/2017 – Central Tax (Rate).
Q7: Under which section was this exemption granted?
Answer:
Under Section 11(1) of the CGST Act, 2017.
Q8: Did businesses still need GST registration?
Answer:
Yes. The exemption only related to RCM liability, not registration requirements.
👉 Register with
Finodha GST Registration.
Q9: Were invoices still required for purchases from unregistered suppliers?
Answer:
Yes. Proper documentation should still be maintained for audit and compliance purposes.
Q10: What happened after 30 September 2019?
Answer:
The government later restricted Section 9(4) to specific notified supplies instead of applying it universally.
Q11: Did this notification remove RCM completely?
Answer:
No. It only extended the exemption period for RCM under Section 9(4).
Q12: Is RCM still applicable today?
Answer:
Yes, but only for:
Specified goods or services
Specific notified persons or categories
Q13: Should exempt purchases be shown in GST returns?
Answer:
Yes. All purchases and exempt supplies must be reported correctly.
👉 File accurate returns with
Finodha GST Return Filing.
Q14: What if RCM was wrongly paid during the exemption period?
Answer:
The taxpayer may:
Adjust in future returns, or
Claim refund as per GST rules.
Q15: Where can I get expert help for RCM compliance?
Answer:
You can consult professionals at
👉 Finodha GST Compliance Services.
Conclusion
Notification No. 22/2018 – Central Tax (Rate) provided crucial relief by extending the exemption from reverse charge under Section 9(4) until 30 September 2019.
Download PDF: Notification No. 22/2018 – Central Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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