Respected Seniors, Plz guide
i received a Invoice from a advocate for the legal service of amount 60000/- and the supplier is unregistered and we are registered and there is a note in supplier invoice for the tax payable under reverse charge mechanism. shall we paid the tax on reverse charge basis?? question no. 2:- plz let me know the proper records for the RCM service
Yes you have to discharge GST on Reverse Charge Mechanism ( RCM ) basis for Advocate Services since it is under RCM category vide Notification No. 13/2017 - Central Tax ( Rate ), dated 28th June 2017 read with Section 9(3) of the CGST Act 2017.
You have to raise a SELF INVOICE as per Section 31(3) clause (f) of the CGST Act 2017 and discharge the RCM liability by filing FORM GSTR-3B in "CASH". Also you will be able to claim ITC on the basis of Self Invoice raised as per Rule 36(1) clause (b) of the CGST Rules 2017, subject to payment of tax.
Regards,
Shivam RC.
CAclubindia
