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Gst reverse charge

CA. AMIT GUPTA (Chartered Accountant) (28 Points)

06 July 2017

My client is a practising doctor with annual gross receipts of Rs 100 Lakhs.
A) Whether he have to register under GST?
B) His clinic is rented and he is paying rent of Rs 50000/- p.m for commercial place. The landlord is unregistered and doesn't charge GST. Whether doctor have to pay GST under reverse charge and apply for the registration?

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5 Replies

(Guest)

A) yes , he has to register himself because his aggregate turnover is more than 20 lakhs.
B) In this case I don't think he need to get registered.

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NITIN KOTAK (SERVICE) (1465 Points)
Replied 06 July 2017

as per my view GST is not covered in medical service, so your client not liable for registration. and if you are not register, no liabilities of RCM.

NITIN KOTAK (SERVICE) (1465 Points)
Replied 06 July 2017

GST Rate for Medical, Hospital, Doctor and Social Services
Majority of the medical, hospital and doctor services are exempt from GST.

Health care services by a clinical establishment, an authorised medical practitioner or para-medics is exempt from GST. Services by a veterinary clinic in relation to health care of animals or birds is also exempt from GST.

Services provided by cord blood banks by way of preservation of stem cells or any other service in relation to such preservation is exempt from GST.

Also, services provided by way of transportation of a patient in an ambulance is exempt from GST.

The GST rate for services has a catch-all clause which mentions that if a service is not exempt from GST explicitly or the GST rate for the service is not provided for explicitly, then a 18% GST rate would be a applicable. Hence, some of the above services not rendered by a clinical establishment or an authorised medical practitioner or a para-medics could be subject to GST.

In case a person supplying services is taxable under GST, then GST registration must be obtained and GST returns must be filed. Know more about GST compliance at the IndiaFilings GST Portal.

1 Like

(Guest)

aggregate turnover includes excempted services also as per definition , so he has to get registered

NITIN KOTAK (SERVICE) (1465 Points)
Replied 07 July 2017

The main question is medical prectinor not mention about multipal activities which is taxable. so my view absolutly on basis on medical prectioner not about any other thing, so I recomanded for not required to register in GST.

Thanks & Regards,