TaxTMI 
TaxTMI 
dear sir,
we are paying ₹ 5000 /per month from apr-18 as legal consultancy fee to an individual. whether i have to pay GST under RCM also let me know the paid amt is eligible for taking credit and refund.
Rajesh.S
ETAPL cbe
rajesh accountant
08 Jan 2019 
6 Replies 
1035 Views Asked by
Reverse charge mechanism for legal services requires the recipient to pay GST when supplied by an advocate.
Reverse Charge Mechanism applies to legal services supplied by an advocate, including senior advocates, to a business entity; the recipient business is required to pay GST under RCM. The document clarifies that legal consultancy attracts RCM only when the supplier is an advocate, senior advocate, or advocate firm. Queries on input tax credit or refund were raised but the responses concentrate on recipient liability under RCM as per the cited revenue circular. (AI Summary)
Reverse Charge Mechanism applies to legal services supplied by an advocate, including senior advocates, to a business entity; the recipient business is required to pay GST under RCM. The document clarifies that legal consultancy attracts RCM only when the supplier is an advocate, senior advocate, or advocate firm. Queries on input tax credit or refund were raised but the responses concentrate on recipient liability under RCM as per the cited revenue circular. (AI Summary)