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RCM on payment to advocate

10 March 2022

My client is a partnership firm registered under GST having nil turnover as on date. The firm has paid around 40000 to advocate for his services. Whether my firm is liable to pay RCM and at what %.

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5 Replies

Abhijit Khan (39 Points)
Replied 10 March 2022

18% RCM applicable

sabyasachi mukherjee (26320 Points)
Replied 11 March 2022

Reverse charge is applicable in the following cases:
1.In case of receipt of goods and services or both by a registered person from unregistered supplier, igst/cgst will be payable by the recipient in respect of specified categories of goods and services as may be notified by govt. on recommendation of gst council and all provisions of gst act.
Sez unit liable to pay gst under reverse charge wherever applicable.