a person doing business is also an insurance agent. Should we add this service on Gst portal, as this is an RCM related service
please reply in the light of relevant provisions of the act.
If person already registered then he should add this service by filing application for amendment of registration. The provisions relating to amendment of registration are contained in Section 28 r/w rule 19 of CGST Rules, 2017.
Further, even though it is service covered under RCM it needs to be disclosed in GSTR-1 in B2B section. While adding invoice in GSTR-1 person has to select option 'Supply attracting Reverse Charge'.
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