Goods and Services Tax – Started By: – SHIVKUMAR SHARMA – Dated:- 8-9-2017 Last Replied Date:- 12-9-2017 – Dear ExpertService provider & service receiver both are Registered under GST.Service provider is under threshold limit & not charged GST in the Invoice issued by him.Please confirm whether Service receiver is to pay GST under reverse charge.? – Reply By KASTURI SETHI – The Reply = No. Not at all. – Reply By KASTURI SETHI – The Reply = Service provider is supposed to pay GST from Re. One and take credit. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = Since the service provider is registered, even though he is below the threshold limit, he is liable to levy GST and pay the tax since it amounts to voluntary registration. Since t
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ce he is suppose to charge GST. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = If you are not doing any activity then why the transactions had with the service provider? – Reply By KASTURI SETHI – The Reply = I am waiting for reply from the querist in respect of counter-query raised by Sh.Mariappan Govindarajan, Sir. If no reply is received, we can presume that initial query was based on imagination. – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Section 2 (107) of CGST Act, 2017 taxable person means a person who is registered or liable to be registered under section 22 or section 24. According to Section 22 (1) of CGST Act, 2017 every supplier shall be liable to be registered under this Act in the State or Union territ
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