Registration by service providers covered under RCM

[Archna Gupta]

If service providers such as Advocates, GTA etc. providing services to unregistered persons (business services not personal). Who will be required to pay GST? Please quote relevant section.

[So B]

Where services are provided by supplier which are covered under reverse charge then recipient is liable to pay tax.The section 24 (iii) of the GST Act requires a person to obtain registration on compulsory basis if he is liable to pay tax under reverse charge.Thus such unregistered person is liable to pay tax and he should obtain registration.

[Himansu Sekhar]

Unregd to unregd will not attract gst

AI Summary

Reverse charge liability: recipient must pay GST and obtain compulsory registration when taxed under reverse charge provisions. When a service falls under the reverse charge mechanism the recipient is liable to pay GST, and a person liable to pay tax under reverse charge must obtain compulsory registration; an unregistered recipient liable under reverse charge must therefore register and discharge the tax obligation.