https://www.taxtmi.com/forum/issue?id=119341 The dispute asks whether audit fees paid by cooperative societies to a State cooperative audit department attract reverse charge. The question hinges on whether the audit is a supply (taxable service) or a statutory governmental function (non supply under Schedule III), whether the department qualifies as Government for GST exemptions, and whether operational facts (departmental officers performing audits versus approval of private auditors) change characterization. If the audit is a taxable supply to a business entity, RCM may apply; if it is a statutory function or covered by government-service exemption, RCM would not apply. en-us Wed, 09 Oct 2024 12:33:51 +0530 Fri, 24 Jan 2025 10:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119341 The dispute asks whether audit fees paid by cooperative societies to a State cooperative audit department attract reverse charge. The question hinges on whether the audit is a supply (taxable service) or a statutory governmental function (non supply under Schedule III), whether the department qualifies as Government for GST exemptions, and whether operational facts (departmental officers performing audits versus approval of private auditors) change characterization. If the audit is a taxable supply to a business entity, RCM may apply; if it is a statutory function or covered by government-service exemption, RCM would not apply. Discussion-Forum GST Wed, 09 Oct 2024 12:33:51 +0530 https://www.taxtmi.com/forum/issue?id=119341