RCM & GST Applicability

Bhargav (Article) (33 Points)

23 September 2020  

Respected Experts,

I want to know some facts about GST applicability, RCM, and some other points in the below case:

Case: A person is IT service provider. He takes work from Indian companies and outsources the work to some unregistered freelancers in India. Recently He shifted to London on a student visa and now he is handling his business from there. I want your advice on some below points:

1) Is he liable to get registered GST? As he is working from outside India. The location of supplier (LOS) will be outside india. He is providing service in India.

2) If he provide same services to London companies then does that transaction covered under GST in India?

3) Does he required to pay RCM on work outsourced to unregistered freelancers of India? (if he is liable to get registered under GST)

4) What if Indian companies making payments to him in his London Bank Account?

Please share your views and help me out.