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Chartered Accountants services

Shubham Singhania (Student CA Final ) (293 Points)

26 June 2017

If a CA who is not registered in GST How he will issue his invoice and what will be the effect on the payment received by him on his bill issued to his client and how Client will record this in his Books..?

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3 Replies

Vineet Aggarwal (Accounts Officer) (316 Points)
Replied 26 June 2017

Chartered accountant has to be registered under gst act if turnover exceed 20Lacks and if not exceeds then also registered under gst practioner under gst act in both case gst practioner registration mandatory and without gst registration bill raised by you is unregistered dealer purchase by co. whom service you have given

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CMA P SANTHANAKRISHNAN (GM (ACCOUNTS)) (67 Points)
Replied 26 June 2017

You have to see whether they are issuing GST invoice. if not the receiver of the service has to pay GST under reverse charge and take Credit

Shubham Singhania (Student CA Final ) (293 Points)
Replied 26 June 2017

what if the Reciever of services is into trading and manufacturing of nil rated goods ? do he needs to pay GST on payment of services to a unregistered CA under GST ?