Registration under GST

[Archna Gupta]

I have few small queries so please answer. The queries are:

1. Advocates or any other person who is supplying goods/ services which are chargeable to GST under RCM would be required to take GST registration if they are receiving goods/ services from other person which are also liable to GST under RCM e.g.,

• If advocate is receiving legal services from other advocate
• GTA are taking legal services from advocate or vice versa

2. If a trader has its business in Delhi and trading in taxable goods but not registered because his aggregate turnover is below 20 lacs say his aggregate turn is only ₹ 2 lacs. Now he goes to Haryana for some exhibition there and he has to compulsorily register in Haryana as casual taxable person. The queries are

• Now is it compulsory for him to register in Delhi also or casual person registration has nothing to do with regular business.
• Will there be any difference if including his Haryana turnover his aggregate turnver is below 20 lacs or if including his Haryana turnover his aggregate turnver is above 20 lacs

AI Summary

GST Registration: Advocates Exempt, GTA Must Register Under RCM; Traders Need Registration as Casual Taxable Person A user inquires about GST registration requirements under reverse charge mechanism (RCM) for advocates and traders. An expert explains that legal services received by one advocate from another are exempt from GST, while goods transport agencies (GTA) must register and pay GST under RCM. For traders, GST registration as a casual taxable person is required when conducting business in a state without a fixed business location, regardless of turnover. Another expert agrees, citing a ruling that mandates registration under section 9(3) even if not otherwise required. The discussion continues with further questions about GST implications for legal services among advocates.