what is applicability of GST registration & all on professional services provided by Advocates, CA ???
Or, service receiver is liable under RCM to deposit GST with the GST department directly???
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GST - CA/Advocate/CS
Replies (4)
Quick Summary
Services Provided by Advocate is Fall under the RCM as "Legal Services of the advocate"
So, advocate is not liable to take GST registration and service receiver is liable under RCM to deposit GST with the GST department directly if registered under GST.
Service provided by CA is fall under the forward charge, so, if Gross receipt of CA is more than limit of 20 lakh, than CA is required to take GST registration and charge GST from supplier and pay to government.
So, advocate is not liable to take GST registration and service receiver is liable under RCM to deposit GST with the GST department directly if registered under GST.
Service provided by CA is fall under the forward charge, so, if Gross receipt of CA is more than limit of 20 lakh, than CA is required to take GST registration and charge GST from supplier and pay to government.
As per sec 9(3) entry no. 3
Legal Services by advocate (An individual advocate including a senior advocate or firm of
advocates) to Any business entity located in the taxable territory
then RCM will applicable, GST will paid by Business entity
As per Sec 23 ,
Person who are only providing the services on which is tax liable to be paid on reverse charge basis be recipient then such person is not required to Register under GST
Both entries for Advocate not for CA
In case of CA no RCM, normal provision will be applicable
Legal Services by advocate (An individual advocate including a senior advocate or firm of
advocates) to Any business entity located in the taxable territory
then RCM will applicable, GST will paid by Business entity
As per Sec 23 ,
Person who are only providing the services on which is tax liable to be paid on reverse charge basis be recipient then such person is not required to Register under GST
Both entries for Advocate not for CA
In case of CA no RCM, normal provision will be applicable
The Services of a CA/CS/CMA are not covered under the Reverse Charge Mechanism ( RCM ).
Notification vide No. 5/2027, in the case of Advocates, Gst registration requirement is wholly exempted, if supplies are wholly covered under RCM. However, Advocates, or Advocate firm f has any other taxable income and aggregate turn over exceeds Rs. 20lakh, then GST registration if compulsary. 2.The Chartered Accountant is liable to pay GST and comply other general provisions relating to GST.
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