Professional fees for RCM

This query is : Resolved

sona1 (Querist)
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28 May 2026 For the F.Y. 2025-26 We have paid total RS. 1lakh 20 thousand to a GST Unregister person (Rs. 30000.00 every Quarter) for technical consultancy fees purpose after deducted TDS , But not Paid any RCM (GST)against this .

Can we face any problem in gst

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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28 May 2026 Technical consultancy services are NOT in the notified RCM list under Section 9(3) of CGST Act.
Under Section 9(4) of the CGST Act, RCM on purchases from unregistered suppliers is currently suspended/limited to only specific "notified" sectors, such as real estate (cement, capital goods) or metal scrap. Standard technical consultancy services from a domestic unregistered individual are not currently in the notified list for RCM.
So... As per current GST regulations (applicable for F.Y. 2025-26), you generally do not face a problem for not paying GST under Reverse Charge Mechanism (RCM) on domestic technical consultancy fees from an unregistered person, provided it is not an import of services.

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