I want to ask about compulsory registration for a person who is covered under RCM. But can he take benefit of threshold limit. Is there any relevant notification. For example an unregistered person whose turnover is 18 Lacs pay legal fee of Rs.1000 to an advocate.
No, the person will not be liable to get complusory regestration as there is exemption for payinng RCM by entities with turnover less than the threshold limit. Reference : Notification : 12/2017- CT Rate Entry No. 45. For more queries directly write to us on email@example.com or whatsapp on 8248488569.