Question7: I need of clarification about RCM applicable on purchase of online computer software for sale in India by a registered person.

Answer: Notification No. 38/2017-CT (R) dated 13.10.2017 exempts payment of GST on RCM basis on supply of goods and or services supplied by unregistered persons because their turn over in the preceding FY is under Rs. 20 lakh. The said Notification has taken effect from 13.10.2017 on wards and will remain in force till 31.03.2018. If you have received the service on or after 13.10.2017, then you need not pay GST on RCM basis. However, if you have received the supply prior to the said date, and the supplier is not registered then you will be required to pay (Reply dt. 20/11/2017)