TaxTMI 
TaxTMI 
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.
how to deal with reverse charge if service recipient already registered ?
23 Jul 2017 
4 Replies 
1522 Views Asked by
Reverse charge mechanism: registered service recipients must account for tax on notified services rather than suppliers.
Reverse charge requires the recipient of notified services to pay GST; suppliers of those services may be exempt from registration and are generally not to collect or remit tax. If the recipient is already registered, they use the existing registration (with amendment if needed) to account for reverse charge; when the supplier is unregistered the recipient is liable to pay under reverse charge. Forum answers note conflicting practical advice on whether a supplier may nonetheless issue a normal GST invoice, but maintain recipient liability under reverse charge. (AI Summary)
Reverse charge requires the recipient of notified services to pay GST; suppliers of those services may be exempt from registration and are generally not to collect or remit tax. If the recipient is already registered, they use the existing registration (with amendment if needed) to account for reverse charge; when the supplier is unregistered the recipient is liable to pay under reverse charge. Forum answers note conflicting practical advice on whether a supplier may nonetheless issue a normal GST invoice, but maintain recipient liability under reverse charge. (AI Summary)