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GST Directors, Goods and Services Tax - GST

Issue Id: - 115202
Dated: 17-7-2019
By:- Madhavan iyengar
GST Directors

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A is a director in many companies and receives directors fees he does not render any other services his total directors fees exceeds rs. 40 lacs is A required to take registration under GST

since his services as a director are covered under reverse charge and he does not render any other services he only receives director fees

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Showing Replies 1 to 8 of 8 Records

1 Dated: 18-7-2019
By:- Ganeshan Kalyani

Registration is not required for the service supplied is covered under reverse charge notification.

2 Dated: 19-7-2019

I support the view of Sh.Ganeshani Kalyani Ji.

3 Dated: 19-7-2019

W.r.t. your query, it is very crucial to ascertain whether Director and Company have employer-employee relationship or not . For this purpose go through the following case law:

2019 (4) TMI-1537-CESTAT Kolkata in the case of Brahm Alloy Ltd. Vs. Commissioner, CGST & C.Excise, Durgapur.

4 Dated: 20-7-2019
By:- Madhavan iyengar

Kasturi sir

one more clarification:

The Director is only a ordinary/ sitting director and not an employee in many companies and he is being paid director fees in many companies. the total fees received exceeds rs. 50 lacs. since these are liable for reverse charge only. and the receipient company of director services pays the RCM

The Concerned Director does not have any other income other than director fees

Now in above case is Director required to take GST Registration

5 Dated: 21-7-2019

Sh. Madhavan Iyengar Ji,

In the situation explained by you reply remains the same. Director is not required to obtain registration as GST is to be paid by the Company who is receiving service from Director. RCM is applicable to the Company receiving service from Director.

How doubt is created ?

6 Dated: 21-7-2019
By:- Madhavan iyengar

kasturi sir got it and moreover for purpose of registration under gst the aggregate turnover excludes turnover on which rcm is applicable so effectively no need for regn where director has fees exceeding rs. 40 lacs which is liable for rcm

7 Dated: 21-7-2019
By:- Madhavan iyengar

kasturi sir

in the previous reply by me there is an error as per 2(6) aggregate turnover excludes inward supplies so i stand corrected.

8 Dated: 22-7-2019

Sh.Madhavan Iyengar Ji,

O.K. Thanks for reverting.


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