Applicability gst registration for advocate

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Hi  all,

Is  a individual advocate providing Inter State Legal services is liable to Register under GST.

as per Sec 24. Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act,––

(i) persons making any inter-State taxable supply;

The Service provided by Advoade is taxable Service ( but taxable as Reverse Charge).

Please Comment

Replies (1)

Notification No. 5/2017 — Central Tax

 

The Central Government has specified That the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the said Act as the category of persons exempted from obtaining registration under the aforesaid Act.

 

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