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rcm applicable

Priya Kashyap (Student) (7053 Points)

06 April 2019

do I have to register in case recipient of service of GTA service???

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6 Replies

Deepak Gupta (CA Student) (15922 Points)
Replied 06 April 2019

Yes, compulsory registration u/s 24(iii) of the CGST Act for persons who are required to pay tax under reverse charge.

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Veenu Kumawat (30 Points)
Replied 06 April 2019

Liability to pay tax under rcm is applicable only when recipient is registered. If recipient is not registered than tax liability will be pass on gta service provider.

Priya Kashyap (Student) (7053 Points)
Replied 06 April 2019

compulsory Registeration for toh hmko bhi registration krna padega

shailendra shukla (Bhopal) (1741 Points)
Replied 07 April 2019

GTA services to an unregistered person is exempted as per Notification No. 32/2017- Central Tax (Rate) dated 13th October 2017. However, this notification is cancelled as of 31st Dec 2018 and hence, tax must be paid under RCM for unregistered purchases on the notified list of supplies. However, the list is yet to be notified.