Rcm consultency fess

1. Yes.

2. 18% GST

3. Self invoice.... bill raised on self with gst charged....

As per section 49(4) of CGST Act’2017, ITC can be used for payment of output tax only. Therefore tax under reverse charge can be paid through cash only. The supplier must mention in his tax invoice whether tax is payable on reverse charge.

The service recipient can avail Input Tax credit on the Tax amount that is paid under reverse charge on goods and services. The only condition is that the goods and services are used or will be used for business or furtherance of business.

For more details: gst-reverse-charge/

Dhirajlal sir,

Why reverse charge will apply.?? Because they have supplied the consulatncy to the unregistered person.

And reverse charge applies where there is a supply by unregistered to registered person.

Plz correct me if i m wrong..Thanks