Legal Services RCM

As per GST regulations, a person having an annual turnover exceeding ₹40 lakhs (₹20 lakhs for special category states) is required to register for GST.

Since the assessee's turnover is ₹18 lakhs, which is below the threshold limit, they are not required to register for GST.

However, if the assessee is engaged in interstate supplies or provides services, they might still need to register for GST, regardless of the turnover.

Additionally, the assessee might voluntarily opt for GST registration, even if their turnover is below the threshold, to:

 1. Avail input tax credits

2. Make interstate supplies without restrictions

3. Increase business credibility It's recommended that the assessee consult with a tax professional to determine the best course of action for their specific situation.

As per section 24(iii) of the CGST Act , 2017 (plese refer  amended  Act  till date ) , a unregistered person has to take compulsory Gst registration irrespective of the  Turnover , if  he is requried to pay under  reverse charge  , in your case legal  services under RCM . 

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