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RCM applicable for lower bill

srikanth.ravi (jr.officer) (30 Points)

16 September 2018

plz confirm the GST we can get ITC of advocate bill or not

And same below 20 lacs cause what will be applicable

Regards,
Srikanth R

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7 Replies

Rohit Tibrewal (Student & Senior Accountant) (3193 Points)
Replied 16 September 2018

Yes RCM applicable u/s 9(3), and you can take ITC on the same

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RAJA P M ("Do the Right Thing...!!!") (128101 Points)
Replied 16 September 2018

If You are received service from Advocate then RCM applicable if Advocate is registered or unregistered (no need to consider the T/O limit).

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Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 16 September 2018

No you cannot claim ITC on Adovcate bill as advocate services cover under RCM , the recepient is liable to deposit the tax (RCM)

Rohit Tibrewal (Student & Senior Accountant) (3193 Points)
Replied 16 September 2018

@ Pankaj Sir if advocate charge GST on his bill?

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 16 September 2018

@ Rohit Ji even though Advocate charge GST the recepient is not allowed to take ITC , infact RCM is to be done .
The recepient can ask advocate that his services is under RCM & do not charge GST on bill as it cost him more or can refuse to pay GST to advocate.

Note : Only GTA is given option to charge gst 12℅ can avail ITC , so in this case the recepient can claim ITC

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(Guest)

RCM applicable u/s 9(3), and you can take ITC on the same