how to deal with reverse charge if service recipient already registered ?

[RameshBabu Kari]

Dear Experts,

how to deal with reverse charge if service recipient already registered under GST.

In this case, can service provider can issue the invoice as normal without RCM if service recipient was already registered.

AI Summary

Clarification on reverse charge under Section 9(3) CGST Act: Registered recipients handle GST for specific services, exempting providers. A discussion on handling reverse charge under the Goods and Services Tax (GST) when the service recipient is already registered. Experts clarify that under Section 9(3) of the CGST Act, 2017, certain services require the recipient to pay GST under reverse charge, exempting the service provider from registration. If the recipient is already registered, they can amend their registration to include reverse charge responsibilities. The service provider issues invoices normally, collecting GST if applicable. If unregistered, only the recipient pays the tax. An example involving Goods Transport Agency (GTA) services illustrates these principles.