20 July 2025
Under GST, RCM (Reverse Charge Mechanism) on advocate fees depends on certain conditions:
As per GST law, RCM applies on legal services (advocate fees) received from an unregistered advocate or law firm. There is no exemption limit like Rs. 5,000 under GST for RCM on advocate fees. So, even if the advocate fee is below Rs. 5,000, RCM is applicable if the advocate is unregistered. If the advocate or law firm is registered and charges GST, then RCM does not apply; you pay GST on forward charge basis to the advocate.