RCM applicability

if a registered person purchase service from a CA ( AUDIT SERVICE ). who is unregistered.
is tax levied?
Replies (3)
Quick Summary
This discussion clarifies the applicability of the Reverse Charge Mechanism (RCM) for audit services. It confirms that RCM does not apply to audit services, as they are not specifically notified under Section 9(3) or 9(4) of the CGST Act, 2017. Therefore, if a registered person purchases audit services from an unregistered Chartered Accountant, GST is not levied under RCM.

No RCM is not applicable on audit service since this is not a notified service under RCM.
Audit Service is not covered u/s 9(3) of CGST Act,2017. Hence No RCM.
Audit service is not notified under section 9(3),9(4).of GST act 2017 hence RCM will not be applicable.

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