Rcm

RCM 183 views 3 replies

If Business entity is unregistered ( since turnover is less than Rs 20 lakhs0 and availing services of advocates, then will it be liable to take registration and pay tax for this single transaction  ? 

Replies (3)

Under Reverse Charge Mechanism, a person liable to pay GST is required to get himself registered

No GST is applicable under reverse charge mechanism since business entity is not registered for GST
Yes , as per section 24 CGST , availing services from supplier whose services are under RCM the Recepient is liable to obtain registration irrespective of his turn-over


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