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Part time accounting salary gst applicable or not

Shyam Sunder Daga (article) (23 Points)

10 April 2020

gst is applicable on part time accounting salary if accountant is registered in gst please reply

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7 Replies

Shivam RC (Student) (23683 Points)
Replied 10 April 2020

As per Para 1 of SCHEDULE III of the CGST Act 2017, "Services by an Employee to the Employer in the course of or in relation to his employment" is neither treated as Supply of Goods or Supply of Services.

Hence Salary is out of the purview of GST.

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RAJA P M ("Do the Right Thing...!!!") (128106 Points)
Replied 10 April 2020

Yes... I agreed to Mr Shivam RC view.,

@ Mr Shyam Sunder Daga.,

If You are received as salary then GST not applicable as per above reply...

In case Received the amount as Consulting charges then GST is applicable and You will collect GST through Invoice...

1 Like

Shyam Sunder Daga (article) (23 Points)
Replied 10 April 2020

Thanks shivam sir and raja sir

Shivam RC (Student) (23683 Points)
Replied 10 April 2020

You're always Welcome Shyam Sunder Daga...

RAJA P M ("Do the Right Thing...!!!") (128106 Points)
Replied 10 April 2020

You are welcome

inderjeet saini (227 Points)
Replied 10 April 2020

Schedule III if CGST act 2017 , salary is exempted for gst. Since your not mention that whether your contract between you and your part time account as professional service or enroll as permanent employee.

if contract as professional than it is liable for gst
if enroll as employees than no gst

1 Like