In a pvt ltd company
a advocate provide the legal and consultancy service and billed without Gst provide to us 25000.
Turnover of the company is less than 20Lakh.
if you are receiving any service on which RCM is applicable then as per section 24 of cgst act, it will be mandatory to have the registration.
also 20 lakh limit is not applicable on RCM supplies.
however, as per serial no 45 of Notification number 12/2017 provide exemption of arbitral supply to business entity if its turnover in the last financial year is upto 20 lakh.
so, in my opinion you don't have to pay gst on such services.
CAclubindia
