GST Directors

[Madhavan iyengar]

A is a director in many companies and receives directors fees he does not render any other services his total directors fees exceeds rs. 40 lacs is A required to take registration under GST

since his services as a director are covered under reverse charge and he does not render any other services he only receives director fees

AI Summary

Reverse charge for director fees - recipient pays GST, so a non-employee director typically need not register for GST.
Services supplied by a non-employee director that are covered by the reverse charge mechanism attract GST liability on the recipient company, so the director supplying only such services is not required to obtain GST registration; aggregate turnover for registration excludes inward supplies, and the employee-versus-director characterization remains relevant to liability.