Liable for Registration or not, Goods and Services Tax - GST

[BARUN MUKHERJEE]

Respected experts,

Service received from GTA and the GTA issued a RCM invoice.Is the recipient is liable for take registration u/s 24(iii)??

Posts / Replies

[Gargi Rai]

Yes, GST registration will be required unless the person is exempt from registration under Section 23(2) of the CGST Act 2017 (in instances notification may provide exemption may not be available if RCM services are procured). Section 23(2) of the CGST Act 2017 was recently amended to give an over-riding effect to Section 22(1) and Section 24.