Rcm query

Yes RCM applicable @ |18%......

As per sec 7(2) of IGST Act Supply EXCLUDES services supplied by an employee to the employer in the course of or in relation to his employment.

Whole time director is considered as an employee of the company and commission received by him is in the course of his employment.

As per Notification 13/2017 CT (r) services by Part Time Director services are only Under RCM

,

*commission , Rumeration to Whole Time Director in lieu of his services is cover Under defination of Employee & Employer so no RCM is applicable in case of whole time director services availed

k sir tq

wheather service supplied by unregistered dealer to registered dealer on which rcm has been suspended (exempted) by applying section 11 (1) of gst act.. wheather i need to report under 3b (inwards supply of exempted goods or services tab)

Yes it must be reported.

k sir tqsm .....

You are always welcome dear