Question23: Now a GST regestered building contractor want to payment to his sub contractor ,said subcontractor are un registered in that case liability for RCM will arise'

Answer Vide Notification No. 10/2018-Central Tax (Rate) ,Dt.23-03-2018, the exemption relating to reverse charge on supplies from unregistered person u/s 9(4) is extended till 30.06.2018.
(Reply dt. 16/4/2018)