if a person is required to register under reverse charge in gst whether he is also required to pay gst on his outward supplies as well even if he is not required to register under section 22?
eg if person has aggregate turnover of 15 lakhs and he receives services from senior advocate. now he is required to pay tax under RCM on services taken from senior advocate as turnover exceeds 10lakh but now whether he is also required to pay gst on outward supplies of 15lakh as well?
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If your turnover is under 20lacs(10lacs in specified states) & you receive service from senior advocate then it is exempt under Gst.
Exemption notification 12/2017
Serial number 45
However if your turnover is less than the prescribed limit & you import service on which you are liable to pay Gst under RCM then you will hv to get yourself registered.
Exemption notification 12/2017
Serial number 45
However if your turnover is less than the prescribed limit & you import service on which you are liable to pay Gst under RCM then you will hv to get yourself registered.
If any person is liable to pay GST under RCM w.r.to notified goods and services under section 9(3) Then compulsory registration applicable to such person in terms of section 24 and once he gets compulsorily registered, irrespective of his turnover of outward supplies he is liable to pay GST and he cannot enjoy any threshold exemption.
Note: All the sections referred pertains to CGST Act
Note: All the sections referred pertains to CGST Act
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