GST registration for Director Remuneration

I am working in only one company as director and getting paid fee as director remuneration since I am not covered under salary and i am getting paid more than 20 lakh per annum. Do I need to get registered under GST ? Is it necessary register since I am working full time only in one company.

Replies (4)
Quick Summary
If you're a director receiving remuneration exceeding £20 lakh per annum and not classified as salary, you generally don't need to register for GST yourself. The company acting as the service recipient is typically liable to pay GST under the Reverse Charge Mechanism (RCM) on this director's remuneration. However, if the remuneration is considered salary, RCM does not apply.

There is the scheme of RCM where service receipent will pay the GST
Service recipient will pay the gst.
Remuneration received by director is taxable under RCM and company will pay the tax on it.

So you need not required to pay tax.
GST registration is not required for the director in your case. However for company if remuneration is in nature of salary then no RCM required otherwise gst under rcm will have to be paid by the company.

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