Goods and Services Tax – Started By: – Archna Gupta – Dated:- 20-4-2018 Last Replied Date:- 24-4-2018 – 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 versa2. 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 person registration has nothing to do with regular business. Will there be any diffe
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ice 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 mandatory to become a casual taxable person. 2.2 aggregate turnover means the aggregate value of all
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eply 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 ExpertsI 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 legalities.3. Legalities in case of one senior advocate or firm of advocates (in which one partner is
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