https://www.taxtmi.com/article/detailed?id=7996 Reverse charge applies to legal services where the recipient is a litigant/applicant/petitioner; business entities above the small turnover threshold must pay GST as recipients. Time of supply for unpaid invoices is the sixty first day from invoice date; tax becomes payable when that time of supply arises and must be shown under reverse charge in the GST return, with interest on unpaid tax computed from the statutory return due date until payment. Services from a senior advocate to an advocate/firm are outside the reverse charge recipient definition and thus not chargeable to reverse charge when received by the advocate. en-us Thu, 10 May 2018 05:51:10 +0530 Thu, 10 May 2018 05:51:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7996 Reverse charge applies to legal services where the recipient is a litigant/applicant/petitioner; business entities above the small turnover threshold must pay GST as recipients. Time of supply for unpaid invoices is the sixty first day from invoice date; tax becomes payable when that time of supply arises and must be shown under reverse charge in the GST return, with interest on unpaid tax computed from the statutory return due date until payment. Services from a senior advocate to an advocate/firm are outside the reverse charge recipient definition and thus not chargeable to reverse charge when received by the advocate. Articles Goods and Services Tax - GST Thu, 10 May 2018 05:51:10 +0530 https://www.taxtmi.com/article/detailed?id=7996