06 June 2024
A Delhi Law Firm has GST Registration number and charges IGST on the Bill. We are recipient of services registered in Rajasthan. In this case should we pay IGST or CGST on RCM Basis. We are paying IGST on RCM Basis.
In case of unregistered Delhi Law Firm, they do not charge anything, so we are paying CGST/SGST as we are registered entity
10 June 2024
Dear sir As per place of supply rules section 12(2) where services are made to a registered person, the location of the recipient shall be considered. Here when the supplier is unregistered, why the location of the supplier is considered. Please quote the Section or provision for the same.
Please throw some light when the supplier is unregistered under RCM
CAclubindia
