Reverse charge mechanisms

director remuneration comes under non GST as part of schdule 3 of entry 2 ( employee employer relationship) so no RCM no gst

RCM not applicable on Remuneration to partners...

liable for rcm. i differ.

yes, services provided by a director to a company is liable to be taxed under RCM...as per notification no. 13/2017 date 28/6/2017

No RCM applicable on Remuneration paid to Whole time director.

Whole time director is considered as an employee of the company and commission received by him is in the course of his employment. In your case commission is received by the whole time director so it would not fall under the ambit of GST as it is not a supply so question of levy does not arise neither in reverse charge nor in normal charge. PS: Reverse charge would come into picture in case of sitting fees or commission is received by a director other than whole time director.

Very Nice Explanation Mr Pankaj Rawat Ji...

@ Kosher Lulla & Tarun garg.,
Remuneration is one of Salary nature. RCM not applicable for remuneration...

Thanks Mr Raja Ji , ...missing you on Forum

You are most welcome Dear...

Have some works. So, I'm not available in CCI...

Anyway thanks for Your connection...