Registration by advocates

[Archna Gupta]

Dear Experts

I need to confirm three more things on advocate services. Please reply.

1. If an advocate or firm of advocates is receiving legal services from senior advocate then that advocate or firm of advocates need to register in GST and pay tax on RCM.

2. If any partner of firm of advocates is a senior advocate than if that firm provides legal services to another advocate or firm of advocates the what would be the legalities.

3. Legalities in case of one senior advocate or firm of advocates (in which one partner is senior advocate) provides legal services to another senior advocate or firm of advocates (in which one partner is senior advocate).

AI Summary

Legal services under GST: No coercive action on registration for advocates, RCM applies unless voluntary registration is chosen. An advocate inquired about the GST registration requirements and tax implications under the reverse charge mechanism (RCM) for legal services provided by or to senior advocates and law firms. The response referenced a Delhi High Court decision in J K Mittal & Company vs. Union of India, which stated that no coercive action would be taken against advocates or law firms concerning GST registration until further orders. Legal services continue to be governed by the RCM unless the service provider opts for voluntary registration to benefit from input tax credit. Additional replies supported this interpretation and highlighted relevant notifications.