GST UNDER REVERSE CHARGE

[mohan sehgal]

A registered dealer is availing legal consultancy from an advocate firm interstate..

The dealer is in U.P. and the Legal Firm of advocates is in Delhi...

The dealer in U.P. has to deposit 18% GST under RCM on the Invoiced value of the legal consultancy...

Whether the dealer should deposit the GST amount under RCM in IGST or CGST/SGST ???

Thanks in anticipation.

AI Summary

Dealer Must Pay 18% GST on Interstate Legal Services as IGST Under Reverse Charge, per Notification No.10/17-I.T. A registered dealer in Uttar Pradesh is receiving interstate legal consultancy services from a legal firm in Delhi. The dealer is required to pay 18% Goods and Services Tax (GST) under the Reverse Charge Mechanism (RCM) on the invoiced value of these services. The query raised was whether the GST should be deposited as Integrated GST (IGST) or as Central GST (CGST) and State GST (SGST). All responses indicated that IGST should be paid, referencing Notification No.10/17-I.T. (Rate) and Section 5(3) of the IGST Act, 2017.