Rcm on photographer

This discussion explores whether photography services provided by a photographer with a normal studio are liable under the Reverse Charge Mechanism (RCM) for GST. While there was initial confusion, the consensus leans towards RCM being applicable, particularly when the recipient is a publisher, music company, producer, or similar entity in the taxable territory. It was also clarified that if a registered person supplies services to an unregistered dealer, the registered person is liable to charge GST, not RCM. Separately, it was noted that if income exceeds basic limits or Rs. 2.5 lakhs in preceding years, maintaining books of accounts under Income Tax is generally required, unless opting for presumptive taxation.