1 No RCM under gst if Services receiver is non Business entity. As per Sr No 45(b)(ii) / 45(c)(ii) of NN 12/2017 as explained above, it is clearly stated that if recipient is a person other than business entity then that legal service is exempt.
2.Not liable to deduct TDS under 194J if an individual is not liable to tax audit.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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