If a CA (Chartered Accountant) whose Gross receipts is less Than 20 Lakhs and because of that he has not get himself registered under GST and provide consultancy to a Company without Charging GST on his bill . Does company requires to pay GST on this bill on Reverse Charge Mehanism (RCM) basis ?
Yes. Since this is a supply from an unregistered person to a registered person.
[ Reply as per Twitter Account of Govt of India for GST queries of Taxpayers ]
