Reverse charge mechanism

Yes you have to discharge GST on Reverse Charge Mechanism ( RCM ) basis for Advocate Services since it is under RCM category vide Notification No. 13/2017 - Central Tax ( Rate ), dated 28th June 2017 read with Section 9(3) of the CGST Act 2017.

You have to raise a SELF INVOICE as per Section 31(3) clause (f) of the CGST Act 2017 and discharge the RCM liability by filing FORM GSTR-3B in "CASH". Also you will be able to claim ITC on the basis of Self Invoice raised as per Rule 36(1) clause (b) of the CGST Rules 2017, subject to payment of tax.

Regards,
Shivam RC.

Yes, Required to Pay GST under RCM as for legal services RCM is applicable.
You can take ITC of GST paid under RCM in your GSTR 3B return.
For record, you are required to prepare "self invoice", on basis of that you can claim ITC of GST RCM paid as mentioned above..

Thanks Seniors

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