Latest Query & Reply

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

Dear Sir,

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.