TaxTMI 
TaxTMI 
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.
Registration by service providers covered under RCM
14 Dec 2017 
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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. (AI Summary)
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. (AI Summary)