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Receipt of taxable service from an urd by me an urd

202 views 8 replies

I am a CA with below 15L TO and naturally no need to register. However my office is a commercial building owned by an Unregistered Dealer. Reading Sec 24(iii) and sec 9(4) it seems i have to be registered.

Under 9(4) it says RCM to be paid by registered persons only while 24(iii) makes it compulsory to be registered if receiving  taxable service.

Thaks for your immediate reply.

Regards

sivaraman

vs.krusna @ gmail.com

 

Replies (8)
compulsory registration is necessary only when u fall in 9(3).
9(4) applies only when u are registered.
so dont worry u need not to register

If URD avail Goods/services from URD than no need to pay GST under RCM

Dear Srinivasan

Under section 2(24)(iii) you are not liable to be registered as your T O is well below 20 lakh. You are not bound to deduct GST under RCM for rent paid. As recipient is also URD he is not providing you Taxable Services . Had he been a taxable entity he would have raised Rent Bill including GST as you being URD.

I hope this clarifies.

Thanks every one for your inputs.

Regards

Sivaraman

However section 24 talks of COMPLUSORY registration in certain cases.

The section begins by saying:

Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act:-

24(iii) there of reads: (iii) persons who are required to pay tax under reverse charge;

In view of opinion given by every one, does this condition become NULL and VOID?

Thanks and regards

Sivaraman

As Rent is not under purview of RCM, provisions of section 24 are not applicable in your case..

No need for you together yourself registered.
pl read " together " as "to get"


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