Rcm on director fee

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This query is : Resolved

pawan bansal (Querist)

30 June 2018 Dear Professional

We are paying director's fee for their attending Board Meetings .

Board meeting held at Kolkata at our registered office (Our GSTN as per West Bengal)

Under which Head (IGST or CGST/SGST) we have to make payment under RCM in the following cases????

Director -1 is coming from out of Kolkata but his address as per DIN is Kolkata

Director -2 is coming from out of Kolkata but his address as per DIN is out of kolkata

Director -3 is coming from Kolkata but his address as per DIN is out of kolkata

Please provide your valuable opinions

Thanks & Regards

P K Bansal

KAVIRAJA ADDANGADI

KAVIRAJA ADDANGADI (Expert)

30 June 2018 Place of Supply is plays vital role, question of address of director you can consider Kolkata So calculate CGST and SGST.

Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)

02 July 2018 The place of supply of services for conferences is specified as place where the event is held Section 12(7) of the IGST Act. Presuming that none of your directors are registered under GST the location of supplier as per the Act would be the usual place of residence of the Director. Hence if the usual place of residence of the Director is Kolkata CGST/SGST would be charged and if otherwise IGST would be charged.

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