Audit Fee and legal fee

This discussion clarifies whether GST is applicable on services received from a Chartered Accountant (CA) who is not registered for GST. It explains that services from a CA are not considered 'notified services' under Section 9(3) of the CGST Act, meaning you are generally not liable to pay GST under the Reverse Charge Mechanism (RCM). The advice also confirms that RCM is not applicable for services from unregistered persons under Section 9(4) of the CGST Act.