Need guidance on gst relating to chartered accountants

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CA Priyank Nagori (Querist)

04 September 2017 Sir/madam,

I have two questions,

1) if an individual chartered accountant has taken registration for his proprietorship firm under gst and he also takes private tuition, take classes in any university, provides services to ICAI as examiner, then whether he has to pay GST on receipts from tuition. If Yes, then how to issue invoice i.e. as the registration is taken for his proprietorship firm then whether invoice is to be issued in firm name or in his individual name as registration is PAN based.

2) Secondly, if he is a whole-time partner in a CA firm and if he takes registration under gst in his individual capacity, then whether it will be a barrier for him for consideration in mef panel i.e. carrying on profession in individual capacity and partner in the CA firm (then he will not be counted for exclusive associated with the firm).

Rakesh Mishra

Rakesh Mishra (Expert)

04 September 2017 GST Registration is PAN based so billing in the name of Proprietorship firm or individual does not matter

CA Priyank Nagori

CA Priyank Nagori (Querist)

04 September 2017 But sir the problem is that there is a difference between chartered accountancy services (for which registration is taken) and tuition receipts as tuition is a vocation (as per supreme court decision) which is included in the definition of business but not chartered accountancy service. Since it is not chartered accountancy service, i can't issue invoice in the name of the firm. So Can i issue bill for tuition in individual name by mentioning my GSTIN on it.

RAJA P M

RAJA P M (Expert)

04 September 2017 Dear CA Priyank Nagori.,
Your a professional you ll be give the Tuition as profession. So, You ll be give Invoice as your firm name.
No more difficult arises. Bcoz, we can get income in the firm name as PAN based.

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