TaxTMI 
TaxTMI 
Sir,
We are paying monthly Retainer Fees to Advocate but they are not charging GST, so Reverse Charge mechanism is applicable or not, please clarify.
Thanks & Regards
Razack.
Legal Fees under Reverse Charge
19 Apr 2018 
6 Replies 
25041 Views Asked by
Reverse charge on legal services: recipient must pay GST on advocate fees under Section 9(3).
Services by individual advocates, senior advocates or firms to business entities are taxable under the Reverse Charge Mechanism and Notification No. 13/2017 requires the recipient to pay GST. The temporary deferral of reverse charge for certain purchases from unregistered suppliers does not exempt the reverse charge liability on legal services; recipients must therefore discharge GST on advocate fees under the applicable reverse charge provision. (AI Summary)
Services by individual advocates, senior advocates or firms to business entities are taxable under the Reverse Charge Mechanism and Notification No. 13/2017 requires the recipient to pay GST. The temporary deferral of reverse charge for certain purchases from unregistered suppliers does not exempt the reverse charge liability on legal services; recipients must therefore discharge GST on advocate fees under the applicable reverse charge provision. (AI Summary)