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

Reverse charge mechanism for advocate services requires recipient business to account for GST; voluntary registration permits input tax credit.
Applicability of the reverse charge mechanism for legal services by senior advocates to advocates, firms, or LLPs places tax liability on the recipient business, while voluntary GST registration by advocates or firms allows claiming input tax credit and treating supplies as outward taxable supplies. Interim judicial and administrative guidance maintains the pre GST reverse charge treatment for advocate services pending further orders and restrains coercive action against advocates, though registered providers may opt into GST registration to benefit from input tax credit.