https://www.taxtmi.com/article/detailed?id=7607 Director services to the company are taxable under the reverse charge mechanism, making the recipient company liable to pay GST regardless of the director's turnover; registration is not required for suppliers who only supply services taxed on reverse charge, but the recipient must register. Place of supply determines IGST versus CGST/SGST and is the location of corporate governance, while the director's supplier location is their usual residence if no establishment exists. The recipient must self invoice per invoicing rules and issue payment vouchers; remuneration subject to payroll tax deduction is excluded from GST treatment, but sitting fees remain within reverse charge coverage. en-us Mon, 11 Sep 2017 07:30:17 +0530 Tue, 12 Sep 2017 10:43:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7607 Director services to the company are taxable under the reverse charge mechanism, making the recipient company liable to pay GST regardless of the director's turnover; registration is not required for suppliers who only supply services taxed on reverse charge, but the recipient must register. Place of supply determines IGST versus CGST/SGST and is the location of corporate governance, while the director's supplier location is their usual residence if no establishment exists. The recipient must self invoice per invoicing rules and issue payment vouchers; remuneration subject to payroll tax deduction is excluded from GST treatment, but sitting fees remain within reverse charge coverage. Articles Goods and Services Tax - GST Mon, 11 Sep 2017 07:30:17 +0530 https://www.taxtmi.com/article/detailed?id=7607