Doubt regarding Advocate Firms under GST

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To know whether Advocate Firms are liable to file GSTR-1 by indicating invoices under B2B when the entire GST liability is payable under RCM. However, per notification number 5/2017 dated 19.6.2017, the assessee is even not liable to register under GST.
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It has to be noted that, the turnover in this case exceeds ₹20 lakhs
Rs 20 lakhs*


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