20 February 2018
Mr A is a player..he need to collect his match fee..for that is it mandatory for him to be enrolled for gst number?
if so..he supposed to file all gst returns too?
Thanku!!
20 February 2018
Services provided to a recognized sports body by- (a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body; (b) another recognised sports body. are NIL rated Services under GST law. This will imply that if the match fee is being paid by an unrecognised sports body it will be taxable service. In such case if his match fees and other services that he renders exceeds Rs. 20.00.000/- he would be required to register for GST and thereafter file GST Returns.
20 February 2018
Thanku for ur valuable reply...Mr A is supposed to provide services to BCCI...in that case he is not required to get gst registration?
22 February 2018
Not just BCCI. It could be any recognised body. I believe all state bodies would be recognised. This is a question of fact and needs to be verified.