GST on Consultancy, Goods and Services Tax - GST

[Biswajit Saha]

Sir, I have a private limited company and paid consultancy charge per month to a consultant . However he is not registered under GST . So I want to know I am liable to charge him GST in time on payment . Please suggestions me

Posts / Replies

[Alkesh Jani]

Shri

Only legal consulting service, if provided by an Advocate is under RCM, legal consulting service provided by other than Advocate, i.e. CA, CS, etc are under forward charges, therefore, it is subject to threshold limit.

All kind of consulting service other than legal consulting service provided by an Advocate, is under forward charges, subject to threshold limit.

This is my view.

Thanks

[KASTURI SETHI]

Yes. It is clearly mentioned as "Legal Services by an advocate or firm of advocates" at serial no.2 in Notification No.13/-17-CT(R) dated 28.6.17 as amended.

[YAGAY andSUN]

We are amenable with the views of experts that except services provided by Legal Professional registered with BCI are exempted to charge GST as in such matter RCM is applicable.

[Ganeshan Kalyani]

Legal consultancy charges is under reverse charge basis i.e. the recipient has to pay GST on behalf of the supplier of service. Professional fees paid to consultant who is not an advocate is not under reverse charge mechanism.