Remuneration to directors comes under rcm under GST

This discussion clarifies the application of GST's Reverse Charge Mechanism (RCM) to remuneration paid to directors. Services provided by a director to a company generally fall under RCM, even if the director isn't registered. However, specific nuances exist for whole-time directors versus independent directors, with independent directors' remuneration often being subject to RCM as per specific notifications. Referencing Circular 140/10/2020 GST is recommended for a comprehensive understanding.