reverse charge mechanism

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jnj fincon (Querist)
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28 June 2017 GTA agency is exempt from Gst...whether registered or not. What is the condition of reverse charge mechanism in the case of gta or other exempted services. Whether they have to pay tax under rcm for services received from advocate etc.. also what are the provision of rcm in the case of unregistered dealer?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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28 June 2017 Registered dealers have to pay GST under RCM for purchase/availing service from unregistered dealers for other than exempted goods/services. RCM not applicable in case of unregistered dealers.

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jnj fincon

jnj fincon (Querist)
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28 June 2017 thanks sir... but please tell me whether gta has to get themselves registered for paying tax under rcm on payments to advocate

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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29 June 2017 No such registration is required under GST regime. RCM applicable only on already registered persons.

jnj fincon

jnj fincon (Querist)
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29 June 2017 thanks sir...

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