This discussion clarifies whether a client is liable to pay GST under the Reverse Charge Mechanism (RCM) for services provided by a freelancer who is not registered for GST. The consensus is that RCM is not applicable in this scenario for freelance services.
24 April 2020
Freelancer is provided translation and subtitle services to our client and freelancer Is not registered under gst portal. in such case also our client is liable to do pay tax under RCM?