Reverse Charge GST

What type of service you have received ?.

GTA & Consulting Service and Professional Service

For the GTA Services, you are required to pay GST @ 5% under RCM basis ( IGST ) by virtue of Section 9(3) of the CGST Act 2017 read with Notification No. 13/2017 - Central Tax ( Rate ), dated 28th June 2017.

As far as the Professional Services is concerned, you are not required to pay GST under RCM basis since RCM on Purchase from URD [ Section 9(4) of the CGST Act 2017 ] is now applicable only on specified goods or services procured by specified persons. Professional Services is not a specified service for RCM U/s 9(4) of the Act .

RCM on Purchase from URD is now applicable only on Real Estate Transaction and Developer / Promoter is a specified person.

What kind of professional service?

A person who is additional director in my company and having some ownership right in other consultancy firm. this firm is giving recruitment service to my company and giving recruitment bills to my company as well above person raising a bill from his firm for the service name 'requitioner of director' this firm is not registered in GST and I am booking his invoice in reverse charge and making his payments after deducting TDS u/s 194j @ 7.5%. So plz advice it is right way to accounting.

Consulting firm doesn't attract GST on RCM basis. But services provided to a director of a company attracts GST on RCM basis and the related ITC can be claimed.

If firm is unregisterd and giving consultancy charge bill to my company then it will not booked in rcm ?

No, it will not come under RCM on GST.

We have to booked the consultancy charge bill with its amount and need to pay bill after deducting TDS accordingly. no other account will effect to it. u mean.