Reverse charge

[Asked by Guest]

Can a GST registered service provider, whose annual TO is less than ₹ 20.00 lac, raise an invoice for services provided to a GST registered client without levying GST in the invoice? Will RCM be applicable for such invoice and the service provide file GSTR1 accordingly?

Thanks.

S. M. Nadkarni

AI Summary

Registration under GST removes threshold exemption; registered suppliers must charge GST on taxable services invoices.
Once a person obtains voluntary registration under GST the threshold exemption does not apply; the registered person must charge, collect and remit GST on taxable supplies and comply with invoicing and return obligations. Reverse Charge Mechanism applies only where the service is specifically made taxable under RCM. For exempt supplies or where tax is payable under a composition scheme, the supplier must issue a bill of supply in the prescribed form instead of a tax invoice.