GST Rcm UR

This discussion clarifies that GST Reverse Charge Mechanism (RCM) is generally not applicable to professional services received from unregistered individuals, except for services from advocates under Section 9(3) of the CGST Act. It also confirms that such expenses can be recorded under indirect expenses after deducting TDS, and advises against waiting for potential late fee waivers on GST forms 3B and GSTR1, recommending timely filing instead.