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Registration by advocates

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..... 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 advocate than if that firm provides legal services to another advocate or firm of advocat .....

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..... es 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). - Reply By Alkesh Jani - The Reply = Sir/Madam, In this regards, the Decision in case of J K MITTAL COMPANY Vs UNION OF INDIA-20 .....

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..... 17 2017 (7) TMI 623 - Delhi High Court wherein it was held that considering that the Respondents are seeking more time to address the important legal and constitutional issues, the Court directs that till further orders (i) no coercive action would be taken against advocates, law firms of advocates (ii) Any registered advocate, law firm of advocates, LLPs of advocates will not be denied the .....

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..... benefit of this interim order (iii) In view of the Press Release issued by the MoF, the legal position that existed under the Finance Act, 1994 as regard legal services being amenable to service tax under the reverse charge mechanism continuing even under the GST Acts, till further orders, all legal services provided by advocates, law firms of advocates, or LLPs of advocates will be continued to .....

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..... be governed by the reverse charge mechanism unless of course any such legal service provider wants to take advantage of input tax credit and seeks to continue with the voluntary registration under CGST Act and the corresponding provision of IGST or DGST Act . So as per the above decision, procedure prevails during the Service Tax will be in force, till further order. Our experts may correct m .....

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..... e if mistaken - Reply By KASTURI SETHI - The Reply = All the three queries raised by the querist stand replied in reply posted by Sh.Alkesh Jani Ji. I am sure the querist is also aware of Board's circular No.27/01/2018-GST dated 4.1.18. - Reply By YAGAY AND SUN - The Reply = We endorse the views of experts. - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = Dear Kasthuriji, The noti .....

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..... fication stipulates that In case of legal services including representational services provided by an advocate including a senior advocate to a business entity, GST is required to be paid by the recipient of the service under reverse charge mechanism, i.e. the business entity. The case of the querist is the services received by advocates from senior advocate. - Registration by advocates - Que .....

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..... ry Started By: - Archna Gupta Dated:- 26-4-2018 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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