Registration under GST
Query (Issue) Started By: – Archna Gupta Dated:- 20-4-2018 Last Reply Date:- 24-4-2018 Goods and Services Tax – GST
Got 6 Replies
GST
I have few small queries so please answer. The queries are:
1. Advocates or any other person who is supplying goods/ services which are chargeable to GST under RCM would be required to take GST registration if they are receiving goods/ services from other person which are also liable to GST under RCM e.g.,
* If advocate is receiving legal services from other advocate
* GTA are taking legal services from advocate or vice versa
2. If a trader has its business in Delhi and trading in taxable goods but not registered because his aggregate turnover is below 20 lacs say his aggregate turn is only ₹ 2 lacs. Now he goes to Haryana for some exhibition there and he has to compulsorily register in Haryana as casual taxable person. The queries are
* Now is it compulsory for him to register in Delhi also or casual pe
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f Notification No. 12/2017-CT (Rate) dated 28th June,2017.
1.2 If GTA avails the legal service from an Advocate of firm of Advocates, than GTA is required to take registration, if not taken, has to pay the GST and vice a versa, in terms of Section 24(iii) of CGST, Act, 2017.
2. “Casual taxable person” means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union territory where he has no fixed place of business.
2.1 From above it is clear that a person should have a fix place of business in a state. A casual taxable person is one who has a registered business in some State in India, but wants to effect supplies from some other State in which he is not having any fixed place of business. Such person needs to register in the State from where he seeks to supply as a casual taxable person. Therefore, registration in a state is mand
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9811004443
Reply By KASTURI SETHI:
The Reply:
I support the views of both experts. A comprehensive reply by Sh.Alkesh Jani Ji is really appreciable. Posting reply first matters a lot as it reflects original interpretation, original analysis & understanding of law.(insight) .
Reply By Alkesh Jani:
The Reply:
Thanks a lot Sh. Kasturiji Sir, as your words has encouraged me a lot
Reply By Archna Gupta:
The Reply:
Thank you so much Alkesh ji. Your reply is very helpful and cleared all my doubts.
Thanks Kasturi ji and Susheel ji.
Reply By Archna Gupta:
The Reply:
Dear Experts
I need to confirm three more things on advocate services. Please reply.
1. If an advocate or firm of advocates is receiving legal services from senior advocate then that advocate or firm of advocates need to register in GST and pay tax on RCM.
2. If any partner of firm of advocates is a senior advocate than if that firm provides legal services to another advocate or firm of advocates the what would be the le
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