I
am tax advocate i am not registered under gst i am provide service to my client
I
issue bill of my professional service to my client rs 10000 and above in this
case my client who is regisetered under gst is liable to pay rcm under gst or
not
Kindly
inform me.
My
query is that suppose i issue bill below rs 5000 & issue above rs 5000 what
is treatement under gst?
Who
is liable to pay gst??
Reply
As per section 9(4) of
CGST Act, 2017, where the supply of taxable goods or services or both by a
supplier, who is not registered, to a registered person shall be paid by such
person on reverse charge basis However, any registered person procuring taxable
goods/services from unregistered suppliers, shall not be required to pay CGST
under reverse charge mechanism U/s 9(4) of CGST Act, 2017 till 30th June, 2018 as
per Notification No. 10/2018– Central Tax (Rate).After 30th June 2018, the
provision of RCM will be applicable, provided the department will not issue a
notification to continue this exemption.