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Issue ID : 119566
- 0 -

Liable for Registration or not

Date 03 Feb 2025
Replies3 Answers
Views 452 Views
Asked By

Respected experts,

Service received from GTA and the GTA issued a RCM invoice.Is the recipient is liable for take registration u/s 24(iii)??

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Replied on Feb 4, 2025
1.

Yes, GST registration will be required unless the person is exempt from registration under Section 23(2) of the CGST Act 2017 (in instances notification may provide exemption may not be available if RCM services are procured). Section 23(2) of the CGST Act 2017 was recently amended to give an over-riding effect to Section 22(1) and Section 24

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Replied on Feb 4, 2025
2.

Pl. elaborate your query with full facts and specific problem.

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Replied on Feb 15, 2025
3.

Dear Querist,

Sir, 

According to Section 24(iii) of the GST Act, a person liable to pay GST under the reverse charge mechanism either on account of GTA  or any other reasons must register compulsorily, regardless of the threshold limit.

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