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RCM Under GST
If a non taxable person received any services from advocate is he liable to take registration under gst for RCM?
Replies (3)
Depends on the nature of person of the Recipient.
The person is a business entity though not required to pay tax under Gst.
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
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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