Gst under rcm on legal services when registered entity providing only exempt services

RCM 570 views 1 replies

Whether the GST under RCM on Legal Services received by an entity registered under GST Act  as well as 12(A) of IT Act is payable when whole output services is from  charitable activity i.e.  Exempted Services under GST Act and there is no usability of ITC on GST paid under RCM.

Whether the an entity registered under GST Act and also registered under 12(A) of IT Act can be considered as Business Entity for the purpose of applicability of RCM Provision on legal Services. 

Replies (1)
The DUE DATE for furnishing of Annual Return in the FORM GSTR-9 / FORM GSTR-9A and Reconciliation Statement and Audit Report in FORM GSTR-9C for the financial year 2017-18 has been extended from 31st August, 2019 to 30th NOVEMBER, 2019.

REMOVAL OF DIFFICULTY ORDER No. 07/2019-CT dated 26.08.2019, issued by the CBIC Department.

Hence, the latest Due Date to file ANNUAL RETURN ( GSTR-9 and GSTR-9A ) and Reconciliation Statement and Audit Report ( GSTR-9C ) is 30.11.2019. 


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register