Raman Singla (Accounts Services) (167 Points)
13 August 2019
Kallol Sarkar
(Accountant)
(188 Points)
Replied 14 August 2019
Pay with interest in Cash by Form DRC-03 in GST Portal.
No ITC available
Kallol Sarkar
(Accountant)
(188 Points)
Replied 14 August 2019
From the date of liability till the date of payment @ 18% per annum
subhagan sreerangam
(7054 Points)
Replied 14 August 2019
Raman Singla
(Accounts Services)
(167 Points)
Replied 14 August 2019
Kallol Sarkar
(Accountant)
(188 Points)
Replied 14 August 2019
Section 23(2) CGST Act Say "The Government may, on the recommendations of the Council, by notification,specify the category of persons who may be exempted from obtaining registration under this Act."
Now Refer to Notification No. 10/2017– IGST dt. 13.10.17 which exempts a service provider from obtaining registration whose turnover is upto Rs. 20 Lacs..
Therefore, you, being the registered person, have to pay the tax on RCM basis.
CAclubindia
