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

Reverse charge on legal services: recipients may need registration and must pay GST when notified under reverse charge provisions.
Business recipients must pay GST under reverse charge on legal services specified in the rates notification; legal services include advisory and representational work. Legal services supplied between advocates are exempt under the rates notification and so generally do not attract reverse charge. Goods transport operators and other recipients who procure taxable legal services must register and pay tax under reverse charge; casual taxable persons must register in the State of supply, and aggregate turnover for threshold purposes is computed on an all India PAN basis, including casual supplies.