If advocate regd in gst gives services of filing gst/& or Itx returns whether gst liabilty. arises on RCM basis? If unregistered have to prepare bill of supply?Whether above services are legal services?

Hi,

I am a freelance web developer in Delhi, India, providing software consulting and development services.

I provide my service to two categories -
A) Individuals and Companies OUTSIDE India ( i.e, foreign countries Ex: US).
B) Individuals and Companies in India.

Note1: As a freelancer I don't have a business incorporated as company. So services in this case are provided by an individual (not a company).
Note2: My turnover is expected to remain less than 20 Lakhs per annum.
Note3: My question is regarding the current situation in FY 2020-2021.
Note4: Delivery of my services happen completely online using source code attached to emails, no physical goods are transferred.

I would like to know the following -

1) Can I legally raise an Invoice for my services provided to people in category A and B as an INDIVIDUAL (not a company) ?
2) Do I need to add GST % to my invoices for category A ?
3) Do I need to add GST % to my invoices for category B ?
4) For dealing with category A, do I need to register under GST or am I exempt from GST registration ?
5) For dealing with category B, do I need to register under GST or am I exempt from GST registration ?

If GST registration is applicable -
6) do I need a business to be formally incorporated in India (Ex: a PLC or LLP) to register under GST or that can be done by an individual?

Relevant links you should read before answering:
- https://razorpay.com/learn/gst-registration-guide-freelancers/
- https://cleartax.in/s/impact-analysis-freelancers-under-gst
- https://www.cbic.gov.in/resources//htdocs-cbec/gst/OIDAR.pdf

Let me know, Thanks!

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Dear all,
If i filled my GSTR 3B and missed some sales invoice
further the GSTR 1 is pending to be filled.
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i have received a bill dt 20.04.20 & service period is 15/3/20 to 14/04/20, so please tell me how to book exp in books & in which year it would be book

Dear Expert,

GST is payable on RCM basis when company received inward supply from unregistered Advocate (individual) .
Our Advocate is from Chandigarh and our company is located in west bengal.
Kindly guide us whether the RCM would be discharged as CGST & SGST or IGST.
Thanks & Regards
Prem Chandra Thakur

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Further, can directors of the company or group company be witness to the LUT application?

Dear Sir,

Can any one guide me what to do if I get this error.

"Error in establishing connection with TRACES Websocket Esigner. Please ensure that WebSigner Setup is installed and service is running on your machine and there are no proxies enabled on the browser while doing DSC activities".

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We have paid excess TDS during the Ay 20-21 whether the excess balance paid during the Ay 20-21 can be used during the Ay 21-22.

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2-How to show the excess balance of TDS in TDS Return ?