RCM on aggregate value of such supplies of goods or service or both received by a registered person from any or all the suppliers, who is or are not registered, exceeds five thousand rupees in a day has been made applicable in force w.e.f. 01/02/2019 by Notification No. 01/2019 – Central Tax (Rate) dated 29/01/2019.

RCM on supplies from unregistered dealers has been suspended till 30/09/2018 by Notification No. 22/2018 – Central Tax (Rate), Dated: 6th August, 2018 but the same has been  rescinded  by the Notification No. 01/2019 – Central Tax (Rate) dated 29/01/2019 and made RCM on supplies from unregistered dealers applicable w.e.f. 01/02/2019.

Hence, w.e.f. 1st February, 2019 the supplies of goods and services received from the Unregistered Dealers in excess of Rs. 5,000/- per day will be liable for Reverse Charge as per Section 9(4) of the CGST Act.