Sir,
My client taken legal services from a legal firm. Can I pay rcm for this.?
My client is registered dealer.
Pls clarify rcm applicability, if turnover less than 20 cr. Greater than 20 crore.?
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Rcm on legal service
Replies (5)
Quick Summary
If legal Firm is Firm of Advocates , then RCM is applicable and GST will be paid by Recipient of taxable services , who is Business entity and located in taxable territory .
Yes RCM is applicable . kindly refer Notification 13/2017 CT (R)
Not all legal services will be subject to RCM. Only representational services before any court, tribunal or authority is subject to RCM.
OK, thank you sir
Kindly note I would like to correct my earlier view expressed. RCM is applicable in your case.
The department as corrected by Corrigendum GSR 1199(E), dated 25-9-2017 to NOTIFICATION NO. 13/2017-CENTRAL TAX (RATE), DATED 28-6-2017 and said the "Legal service" means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority.
Further, as per section 24 persons who are required to pay tax under reverse charge are compulsory required to obtain registration irrespective of aggregate turnover in a financial year exceeds twenty lakh rupees or not.
The department as corrected by Corrigendum GSR 1199(E), dated 25-9-2017 to NOTIFICATION NO. 13/2017-CENTRAL TAX (RATE), DATED 28-6-2017 and said the "Legal service" means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority.
Further, as per section 24 persons who are required to pay tax under reverse charge are compulsory required to obtain registration irrespective of aggregate turnover in a financial year exceeds twenty lakh rupees or not.
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