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??
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.