https://www.taxtmi.com/forum/issue?id=118585 Reverse charge applies to services provided by a person in the capacity of a company's director to that company under the specified notification entry; services provided by the director in his individual capacity, such as renting immovable property, fall outside that director-service entry and thus are not covered by RCM. Separate rules determine whether the director must charge GST under forward charge based on his registration status and whether renting residential dwellings to a registered person brings recipient-side RCM liability under a distinct notification entry. Advance ruling may be sought for certainty. en-us Thu, 15 Jun 2023 21:15:43 +0530 Thu, 23 Jan 2025 15:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118585 Reverse charge applies to services provided by a person in the capacity of a company's director to that company under the specified notification entry; services provided by the director in his individual capacity, such as renting immovable property, fall outside that director-service entry and thus are not covered by RCM. Separate rules determine whether the director must charge GST under forward charge based on his registration status and whether renting residential dwellings to a registered person brings recipient-side RCM liability under a distinct notification entry. Advance ruling may be sought for certainty. Discussion-Forum GST Thu, 15 Jun 2023 21:15:43 +0530 https://www.taxtmi.com/forum/issue?id=118585