RCM of Legal Services
Niru Kumar (23 Points)
25 February 2022
ADVOCATE provided services to GTA who is providing services on RCM. Des GTA need to get registered?
Niru Kumar (23 Points)
25 February 2022
Ashok kumar
(CA Final)
(587 Points)
Replied 25 February 2022
There was a lot of confusion about whether a GTA has to register under GST. As per Notification No. 5/2017- Central Tax dated 19/06/2017, a person who is engaged in making only supplies of taxable goods/services on which Reverse Charge Mechanism (RCM) applies is exempted from obtaining registration under GST.
Thus, a GTA does not have to register under GST if he is exclusively transporting goods where the total tax is required to be paid by the recipient under reverse charge basis (even if the turnover exceeds the threshold limit).
Niru Kumar
(23 Points)
Replied 28 February 2022
Ashok kumar
(CA Final)
(587 Points)
Replied 28 February 2022
He is exempted from Registration, no need to get registered, just pay the legal fees. subject to TDS
JASKARAN SINGH
(424 Points)
Replied 03 March 2022
Live class on PF & ESI Enrollment & Returns Filing(with recording)
CAclubindia
