Q. 115 Is there any reverse GST charge to be paid on legal fees paid by a registered party to unregistered individual lawyer issuing the bill and at what rate ? And if reverse charge is to be paid can it be set off against other GST dues ?

Ans. In terms with notification no. 13/2017 -CT (R), any legal services provided by an advocate or firm of advocates to a business entity located in the taxable territory to be covered under reverse charge mechanism. Hence, in the above case, tax on legal fees paid to be paid by registered person at the rate of 18% However, legal services provided by an advocate to a business entity with an aggregate turnover up to ` 20 lakh (` 10 lakh in the case of Special Category States) in the preceding financial year shall be exempt. Yes, the tax paid under RCM can be claimed as ITC. 

Q. 114 If Rent paid for Full year then is Gst under Rcm reqd to pay?

Ans. Yes, as per notification no. 05/2022- CT (R ) GST to be levied under reverse charge mechanism on services by way of renting of residential dwelling to a registered person.

Q. 113  Any gst registered dealer, itc camparison gstr3b with dealer purchases ledger books or orginal invoice or gstr2a based please specify correct procedure in gst act ?
If gst dealer cancel of gst number after itc excess claim and notice issued by gst department then tell provision applicable in gst act ?

Ans. In terms with notification no. 40 /2021- CT along with rule 36(4), only ITC reflected in GSTR-2B can be claimed as ITC and no inputs can be taken which are not reflected in GSTR-2B. Further, ITC should be reconciled with GSTR-2B and ITC register. And the same to be availed in GSTR-3B

If ITC wrongly availed by registered taxpayer, then provisions under section 73 or 74 to be made applicable. Further, penalties will be levied as per section 122 of the CGST Act, 2017.