If advocates are registered under Gst then they either charge GST on the invoices or recepient (business entity) is liable to pay tax?
Whether they are entitle to claim ITC on inward supplies if they are registered person under GST?
Menu
Registered advocates
Replies (4)
Services of Advocate as specified in N. No. 12/2017 - Central (Rate) are covered by Section 9(3) of CGST and 5(3) of IGST Act
Tax cannot be paid under Forward Charge for these services
Even if the advocate charges GST on his invoice, the liability of the recipient to pay tax under RCM is not discharged
An advocate can charge GST on Forward Charge on services other than those specified u/Noti.12/2017 and 13/2017 - Central (Rate)
Tax cannot be paid under Forward Charge for these services
Even if the advocate charges GST on his invoice, the liability of the recipient to pay tax under RCM is not discharged
An advocate can charge GST on Forward Charge on services other than those specified u/Noti.12/2017 and 13/2017 - Central (Rate)
So what about ITC on inward supplies if he made supply of legal services and other taxable services?
whether their ITC be apportioned as per Rule 42 and Rule 43??
whether their ITC be apportioned as per Rule 42 and Rule 43??
to pay rcm .. yes. apportionment necessary
he can charge GST on FC only for services not specified in notification 12 & 13 of ct rate ( legal services)
yes have to reverse the ITC u/r 42 in proportionate to Legal Outward supply.
Recent Threads
- Understanding section 269st
- CASH AS GIFT OR FD AS GIFT
- NPS Pre Maturity full exit taxation rules
- Planning to ceased a Business
- Taxation for sale and purchase of REIT shares
- PAN - AADHAR LINK
- RECONCILIATION OF GSTR 2B Vs BOOKS WITH VBA
- Regarding cancellation of GST Number
- GST on business receipts pre -registration
- A Restaurant registered under the Composition Sche
Related Threads
CAclubindia
