Registration by service providers covered under RCM, Goods and Services Tax - GST

[Archna Gupta]

If service providers such as Advocates, GTA etc. providing services to unregistered persons (business services not personal). Who will be required to pay GST? Please quote relevant section.

Posts / Replies

[Somil Bhansali]

Where services are provided by supplier which are covered under reverse charge then recipient is liable to pay tax.The section 24 (iii) of the GST Act requires a person to obtain registration on compulsory basis if he is liable to pay tax under reverse charge.Thus such unregistered person is liable to pay tax and he should obtain registration.

[Himansu Sekhar]

Unregd to unregd will not attract gst