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RCM Under GST

SUSMITA BISWAS (18 Points)

28 October 2019

If a non taxable person received any services from advocate is he liable to take registration under gst for RCM?

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3 Replies

A B Kundu (Professional) (1422 Points)
Replied 28 October 2019

Depends on the nature of person of the Recipient.

SUSMITA BISWAS (18 Points)
Replied 28 October 2019

The person is a business entity though not required to pay tax under Gst.

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 28 October 2019

No........ In term of Notification 12/2017 CT(r)
1. advocate services to person other than Business Entity is Exempted
2. If provided to business entity whose Aggregate turnover 40lac (Goods) & 20 lac (Services) is Exempted.

Hence its Exempted if it's to person not business Entity & if provided to Business entity it's Exempted only when turnover is below threshold limit of Registration , else in any other case, in term of Section 24 it's mandatory to obtain Registration

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