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Gst on Directors remuneration

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student
52 Points Posted on 27 August 2018
Is GST Applicable on Directors remuneration on RCM basis?
[ like Service Tax scenarios ]
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On 27 August 2018 at 20:21 Report
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46 Points Posted on 27 August 2018
Yes, there is no change on reverse charge provisions under Section 9(3) of CGST/ SGST Acts, Section 7(3) of UTGST Act and Section 5(3) of the IGST Act, relating to GTA, Legal Services provided by an Advocate, etc. and for that reason only it’s called to be a partial suspension of RCM.
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On 27 August 2018 at 20:54
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NA
22 Points Posted on 27 August 2018
No gst is not applicable , as there is employer employee relationship in case of remuneration paid
however anything paid other than that would attract RCM
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On 27 August 2018 at 21:13
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Student
23688 Points Posted on 27 August 2018
Yes. GST applicable on Directors Remuneration under REVERSE CHARGE MECHANISM of Section 9(3) vide Notification No. 13/2017, CT.
97 Reply
On 27 August 2018 at 21:14
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"Do the Right Thing...!!!"
128147 Points Posted on 27 August 2018
I agreed to Mr NIRAJ.,


GST not applicable for the Director Remuneration...



GST not levied in Salaries.
463 Reply
On 27 August 2018 at 21:15
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46 Points Posted on 27 August 2018
If remuneration is paid as professional fee and and TDS is getting deducted under 194j GST is applicable, if it is salary and TDS is under 192 GST not applicable
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On 27 August 2018 at 21:21
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"Do the Right Thing...!!!"
128147 Points Posted on 27 August 2018
Remuneration can't be treated fees....
It's only based on salary and GST not applicable...
463 Reply
On 27 August 2018 at 21:23
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Student
23688 Points Posted on 27 August 2018
Sir if Director receives (say ₹ 20,000) for attending a Board Meeting from the Company, then what is the GST scenario?
97 Reply
On 27 August 2018 at 21:28
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"Do the Right Thing...!!!"
128147 Points Posted on 27 August 2018
The Answer is inside the Your Query Mr Shivam RC...

Better to understand Remuneration and Above said board meeting incentives to Director...
463 Reply
On 27 August 2018 at 21:30
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Student
23688 Points Posted on 27 August 2018
Sir then only Remuneration part of the Director will not attract GST reason being that the service is provided in the course of or in relation to his employment, which is not treated as a SUPPLY, as per Para 1 of SCHEDULE III of the CGST Act 2017.

Anything other than Remuneration received by the Director from the Company will attract GST under RCM vide Notification No. 13/2017 CT.

Is it Correct now Sir?
97 Reply
On 27 August 2018 at 21:39
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GST Practitioner
55067 Points Posted on 28 August 2018
Services provided by Director of a company to the company is covered under reverse charge services notified on 28th of June, 2017 but

As per sec 7(2) of IGST Act Supply EXCLUDES services supplied by an employee to the employer in the course of or in relation to his employment.

Whole time director is considered as an employee of the company and commission received by him is in the course of his employment.
301 Reply
On 28 August 2018 at 09:48
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Associate F & A
218 Points Posted on 28 August 2018

RCM has disabled by GOVT for past few months. Please tell me whether RCM is enabled for Aug18..??????????

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On 28 August 2018 at 09:59
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student
52 Points Posted on 31 August 2018
Thanks to all Experts
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On 31 August 2018 at 09:27
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GST Practitioner
55067 Points Posted on 31 August 2018

RCM ON INWARD SUPPLY FROM URD IS DEFFERED TILL 30/09/2019, BUT RCM SERVICE FROM U/S 9(3) (GTA,ADOVCATES ETC) WAS NEVER DEFERRED.

301 Reply
On 31 August 2018 at 09:38
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Finance
31 Points Posted on 23 July 2020

https://youtu.be/qk0kj5U-5RM

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On 23 July 2020 at 04:40


CCI Pro

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