A query just came to my mind.
As per news, Rhea Chakraborty hired Advocate Satish Maneshinde to defend her in courtand Mr. Satish charges 10 lakh per hearing.
That means, Rhea Chakrabarty has to register herself in GST for RCM and also obtain TAN for TDS deduction.
Right?
1 No RCM under gst if Services receiver is non Business entity. As per Sr No 45(b)(ii) / 45(c)(ii) of NN 12/2017 as explained above, it is clearly stated that if recipient is a person other than business entity then that legal service is exempt.
2.Not liable to deduct TDS under 194J if an individual is not liable to tax audit.
CAclubindia
