Dear Sir, As per the relevant Notification, a GTA can decide not to take Registration if GST is paid under RCM by the recipient. Query- If in such case, GTA takes Advocate services, then as Sec 24 is Notwithstanding Sec 22 (1) (i.e. Registration provisions), so whether GTA should pay GST under RCM @ 18% as per Sec 24(iii) in such case ?? Pls tell provisions in this regard ??
2) If GTA is VOLUNTARILY REGISTRERED under GST but on GTA services recipient pay GST under RCM , then whether GTA should pay GST under RCM on Advocate services @ 18% ??
Legal services of advocate to a business entity eligible for exemption from registration is exempt from GST, thus no question of payment under RCM or FCM.
If GTA is registered , tax is to be paid under RCM @ 18%.
Team Clearmytax.in