Charge On GST
Charge On GST
Charge On GST
Sec 9(1) Sec 9(2) Sec 9(3) Sec 9(4) Sec 9(5)
Section
4. 9(c)
Conditio
2. Busines 10.Servi 11.
n 6.GTA 7. Legal 13. Renting
Insurance agentRecover 3. DSA s 5. Service 8.Services ces of Security 14. Lending of securities Sponsorship services
Goods Services 9.Services By of motor 15. Transfer of 16. Long term 12.
Receipent y Agent
1. Condition Facilitat
Condition by agent of GTA services By Arbitral AuthorFCM if Services
Condition 17. Directors
Transpo Senior junior Music composer Generall folllowi vehicle development Lease Services
has to pay Service or to business tribunall Receipie
1. Service to 1. Service Other than 6% Advocat advocat FCM RCM rights
GST to correspond rt /Phtotgraphers/ y RCM ng1. Authoris a 1. Nature of nt By Govt
bank,NBFI, bank,NBFI, Agency CGST + 6% SGST) Body e Fellow Body e Busines registered suppliers RCM ( If following
bank,NB ent conditio Normall Body
RCM Financial Financial Transpo Persona Governm Fellow
PY s Entity PY Employ artisst conditions are Independent Other other (
FI, does not corpora
ent
Advocat corporate, Advocate ns person 2. y RCM is more directors corporate/fir
Example instituitions instituitions Condition rter Register PY te PY l or PY e Personal / ee satisfied) Promoter director individual PAT Renting
Financia issue To PY Always turnove Turnove Not satisfied Regestratio m Other
NoLIC 1. Serivce to issues ed Turnove Turnove criminal Exempt Turnove Turnover Original RCM than 35 yrs
l 2. Nature of 2. Bank ,NBFI consignme Unregist criminal, Exempted r r Doent Non original n of services(Police)
Conditio Receipe consign person case ed 2. File declaraion Renumerati Located Located
instituiti DSA ect...Branch bank or Main nt note ered r limit is r Doesnt r limit is Doesnt Government irrespective exceeds Exceed Busines Work
work receipet 1. Supplier - Not a body Not covered FCM Registered Unregistered
ns Bank nt Branch ment exceede Recipie Recipie to GST officer - corporate on declared Renumeration is in indua outside under 13/17
ons Others DSA correspondent Person RCM exceede Exempt exceede exceeded Same as of PY limit limit s Entity Supplier Not treated as
NBFC area Agent to note d d d RCM nt in nt FCM To pay GST emplyee as salary in not declared as indian RCM
(Car LLP,firm,bo Rural Business undertakes Doesnt Other Exempt ed Exempt Senior turnover FCM 2. Supplier doesnt RCM
Individu Urban business Person Eg.Gene RCM India outside under FCM Body the books salary RCM FCM
Financia dy Area correspo the risk undertake ed RCM ed Advcate Exempt charge GST @12% FCM
dealer) al Agent Area correspond specifie india Corpora Others FCM
l corporate mdent to relating to the risk ral ed RCM Exmpted
FCM Branch
Exempt ent d under Public te 3. Recipient - Body
Instituiti Bank transportati FCM 3.Cant withdraw RCM RCM If P.Y Turnover
RCM FCM ed RCM Rural Urban relating to 1. Factory
note If Recipient Corporate
ons on Exem the option for 1 FCM exceeds
RCM 12/2017 BANK is Urban Rural area area transportatio 13/2017 is
FCM 2. Society pted yr from the date 4.cost of fuel is included registration
Area area Exempt RCM n Register Unregistere
liable to GTA of option in the value limit and value
Busines Exempt ed 3. Co ed d
pay BC is Not a exeeds 5000
s operative
ed liable to Taxable GTA Society
in FY
Corresp RCM FCM
pay GST RCM Exempt 4. Make
ondent 4.
is liable ed declaration in
12/17 Company invoice issued to
to pay
GST 5. Firm,LLp pilisher
AOP
6. Casual
TAXABLE
taxable
RCM
person
Registration
is
complusory