08 July 2017
whether RCM on GST on professional services (other than advocate services )received from unregistered service provider then whether RCM under GST applicable,
08 July 2017
Section 9(4) of CGST Act 2017 clearly states that the receipt of any goods / services by a registered recipient from an unregistered supplier attracts GST which has to be paid by the recipient on behalf of the supplier. Professional services of say CA / CMA / CS etc. are services under GST ACTS and hence if the service provider is unregistered, the registered recipient has to pay the GST and subsequently claim ITC.
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