This discussion clarifies whether referral income received from another GST-registered entity, who is already paying GST under Reverse Charge Mechanism (RCM) on their services, is also subject to GST. The consensus is that if the service provider has already accounted for GST under RCM, the referral commission received by you may not attract further GST. However, it's advised to select 'Return attracts RCM' when filing your return to ensure proper reporting.
08 September 2023
I am GST registered person & i am getting refferal income from another GST registered person & he provide bank home loan services on which GST in RCM is applicable. If he is paying me in the form of commission then will it attract GST as GST is already paid by him in RCM .