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RCM on legal

Hatinder Sharma (36 Points)

05 June 2020

We will pay the legal fee to advocate can RCM applicable in this case.

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5 Replies

CA Akshay Hiregange (Partner - Audit & Assistance) (4825 Points)
Replied 05 June 2020

Yes it would be applicable. Where the advocate is of another state, then IGST payable, if not CGST & SGST.

Levy arises based on Section 9(3) r/w notification 10/2017-CT(R)

Venkatanarayana GM (Partner associate at Hiregange & Associa) (1279 Points)
Replied 05 June 2020

Hi Hatinder Sharma,

In addition to Mr. Akshay advise, it is also to be noted that, after you make a payment, in the same month you can avail of input tax credit and setoff against output liability.

Hatinder Sharma (36 Points)
Replied 05 June 2020

Ok Sir

Shivam RC (Student) (23683 Points)
Replied 05 June 2020

RCM would be applicable in this case under Section 9(3) of the CGST Act 2017 read with Notification No. 13/2017 - Central Tax (Rate), dated 28.06.2017.