Gst on professional fees

This query is : Resolved

Kalpesh (Querist)
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21 April 2018 I have paid 3000/- as professional fees to my tax consultant for consultancy services and filing IT return. Is gst applicable on these professional fees?

RAJA P M

RAJA P M (Expert)
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22 April 2018 No... GST applicable for Advocate fee under RCM. If You received the Consultancy services from advocate then You ll be pay Tax under RCM basis... Otherwise no need to pay GST Tax under RCM basis from 13th October 2017 to 30th June 2018...

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sanjeev kumar goel

sanjeev kumar goel (Expert)
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22 April 2018 Mr Raja P M please clear your reply as I could not follow your reply.

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RAJA P M

RAJA P M (Expert)
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23 April 2018 Dear Mr Sanjeev Kumar.,

As per my view.,

There are two type of reverse charge scenarios provided in law.
First is dependent on the nature of supply and/or nature of
supplier.

This scenario is covered by section 9 (3) of the CGST/
SGST (UTGST) Act and section 5 (3) of the IGST Act.

Second scenario is covered by section 9 (4) of the CGST/SGST (UTGST)
Act and section 5 (4) of the IGST Act where taxable supplies by
any unregistered person to a registered person is covered.

In current scenario sec 9(4) of CGST / SGST and Sec 5(4) of IGST is suspended from 13th October 2017 to 30th June 2018....

I think As per the above query the Supply received from URD and RCM not applicable as per the suspended section...

In case the supply received from "An ADVOCATE" then RCM is applicable as per sec 9(3).
Otherwise GST not applicable to recipient of Service...

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amit gaur

amit gaur (Expert)
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23 April 2018 If your tax consultant is an advocate, and you are claiming the fees for filing ITR as for business, then you are required to file the GST on RCM basis provided you too are registered. But if the tax consultant is a CA or any other consultant, who is registered under GST, he will charge GST from You. but if he is unregistered then niether he will charge GST, nor you will pay RCM.