9911796707
TMI BlogRegistration under GSTX X X X Extracts X X X X X X X X Extracts X X X X ..... I have few small queries so please answer. The queries are: 1. Advocates or any other person who is supplying goods/ services which are chargeable to GST under RCM would be required to take GST registration if they are receiving goods/ services from other person which are also liable to GST under RCM e.g., If advocate is receiving legal services from other advocate GTA are taking legal serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices from advocate or vice versa 2. If a trader has its business in Delhi and trading in taxable goods but not registered because his aggregate turnover is below 20 lacs say his aggregate turn is only ₹ 2 lacs. Now he goes to Haryana for some exhibition there and he has to compulsorily register in Haryana as casual taxable person. The queries are Now is it compulsory for him to register ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Delhi also or casual person registration has nothing to do with regular business. Will there be any difference if including his Haryana turnover his aggregate turnver is below 20 lacs or if including his Haryana turnover his aggregate turnver is above 20 lacs - Reply By Alkesh Jani - The Reply = Sir/Madam, In this regards, my point of view is as follows:- 1. If any business entity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is receiving legal service from an Advocate of Firm of Advocate in terms of Notification No. 13/2017-CT (Rates) dated 28 th June, 2017 Sl.No.2 and its corrigendum, then GST is payable under RCM by the business entity in taxable territory. The legal service has been defined by way of explanation legal service means any service provided in relation to advice, consultancy or assistance in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny branch of law, in any manner and includes representational services before any court, tribunal or authority. . 1.1 Now if an Advocate is receiving legal service from another Advocate than, it is an exempted service in terms of Sl.No. 45 of Notification No. 12/2017-CT (Rate) dated 28 th June,2017. 1.2 If GTA avails the legal service from an Advocate of firm of Advocates, than GTA is r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equired to take registration, if not taken, has to pay the GST and vice a versa, in terms of Section 24(iii) of CGST, Act, 2017. 2. Casual taxable person means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union territory where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he has no fixed place of business. 2.1 From above it is clear that a person should have a fix place of business in a state. A casual taxable person is one who has a registered business in some State in India, but wants to effect supplies from some other State in which he is not having any fixed place of business. Such person needs to register in the State from where he seeks to supply as a cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ual taxable person. Therefore, registration in a state is mandatory to become a casual taxable person. 2.2 aggregate turnover means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess. From above, it is clear that all taxable supplies made by a person having same PAN number on all India basis is to be included in arriving the threshold limit. I invite our experts to correct me if mistaken. - Reply By CASusheel Gupta - The Reply = Complete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly agree with Alkesh Jani Ji Recently Authority for Advance Ruling, West Bengal in the case of Joint Plant Committee has held that to meet the requirement of section 9(3) registration is mandatory even though otherwise not required. Regards CA Susheel Gupta 8510081001, 9811004443 - Reply By KASTURI SETHI - The Reply = I support the views of both experts. A comprehensive reply by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sh.Alkesh Jani Ji is really appreciable. Posting reply first matters a lot as it reflects original interpretation, original analysis understanding of law.(insight) . - Reply By Alkesh Jani - The Reply = Thanks a lot Sh. Kasturiji Sir, as your words has encouraged me a lot - Reply By Archna Gupta - The Reply = Thank you so much Alkesh ji. Your reply is very helpful and cleared all my ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... doubts. Thanks Kasturi ji and Susheel ji. - Reply By Archna Gupta - The Reply = Dear Experts I need to confirm three more things on advocate services. Please reply. 1. If an advocate or firm of advocates is receiving legal services from senior advocate then that advocate or firm of advocates need to register in GST and pay tax on RCM. 2. If any partner of firm of advocates is a senior advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te than if that firm provides legal services to another advocate or firm of advocates the what would be the legalities. 3. Legalities in case of one senior advocate or firm of advocates (in which one partner is senior advocate) provides legal services to another senior advocate or firm of advocates (in which one partner is senior advocate). - Registration under GST - Query Started By: - Archna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gupta Dated:- 20-4-2018 Goods and Services Tax - GST - Got 6 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
