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Reverse charge, Goods and Services Tax - GST

Issue Id: - 112898
Dated: 3-10-2017
By:- Santosh Nadkarni
Reverse charge

  • Contents

Can a GST registered service provider, whose annual TO is less than ₹ 20.00 lac, raise an invoice for services provided to a GST registered client without levying GST in the invoice? Will RCM be applicable for such invoice and the service provide file GSTR1 accordingly?

Thanks.

S. M. Nadkarni

Posts / Replies

Showing Replies 1 to 9 of 9 Records

1 Dated: 3-10-2017
By:- PAWAN KUMAR

Dear Sir,

As per my view, the GST registered service provider has to charge GST on their GST Tax invoice. If his services are taxable under RCM in that case only he cannot charge GST on Tax invoice.


2 Dated: 3-10-2017
By:- Rajagopalan Ranganathan

Sir,

According to Section 31 (c) (3) of CGST Act, 2017 "a registered person supplying exempted goods or services or both or paying tax under the provisions of section 10 shall issue, instead of a tax invoice, a bill of supply containing such particulars and in such manner as may be prescribed:

Rule 49 of CGST Rules, 2017 provides the details to be indicated in the bill of supply.

 


3 Dated: 3-10-2017
By:- Ganeshan Kalyani

Once the assesse has obtained voluntary registration he has to comply under GST. He cannot opt not to charge GST on invoice . He has to charge GST and collect and remit to the government.


4 Dated: 3-10-2017
By:- MARIAPPAN GOVINDARAJAN

I endorse the views of Shri Ganeshan.


5 Dated: 3-10-2017
By:- Himansu Sekhar

Once you are registered, the exemption of 20 lakhs not applicable. You will have to realise they invoices with gst.


6 Dated: 3-10-2017
By:- Himansu Sekhar

RCM is not applicable


7 Dated: 4-10-2017
By:- Gorantla Bhaskar Rao

Dear sir,

Once you are registered under GST, you are supposed to follow the GST law and threshold exemption does not applicable to you. I endorse the view of the experts.


8 Dated: 5-10-2017
By:- Santosh Nadkarni

Dear Sirs,

Thanks to all of you for the prompt help and guidance. Since it is stated that once the GST registration is obtained 'voluntarily' the exemption limit does not apply, raises a question- dos the exemption apply to unregistered entities? Considering that an unregistered entity does not need to file any returns, what could be the rationale and relevance of the exemption?

S. M. Nadkarni


9 Dated: 5-10-2017
By:- MARIAPPAN GOVINDARAJAN

As per the provisions of GST Acts and Rules, a person or an entity having annual turnover less than ₹ 20 lakhs is not required to registered under this Act and not liable to levy tax and to compliance with the provisions of the Act and Rules. You, knowingly or unknowingly registered with GST even if your turnover is less than ₹ 20 lakhs which amounts to voluntary registration and you have to comply with the provisions.


1

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