Dear Sir, RCM is applicable on the legal services provided by an individual advocate. So, will the return filing services under Income Tax, VAT, GST and ROC matters provided by an individual advocate will also come under the ambit of legal services.

Reply- Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly to Any busniess entity located in the taxable territory is covered under reverse charge mechanism, the recipient is liable to pay tax instead of service provider. (Refer notification No.13/2017-Central Tax (Rate) Dated: June 28, 2017)

“legal service” means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority.” 

Apart from representational service, the above explanation of legal service covers service provided in relation to advice, consultancy or assistance in any branch of law, in any manner. In our opinion service provided by way of filing of return by advocate will be covered under above explanation and recipient is liable to pay tax under reverse charge. There may be an opinion that Return filing is not a assistance related to any branch of  law and it is not covered under legal services. But in our opinion it is covered under legal services and the provision of RCM is applicable on it.