Question ID :
44920
082701
Whether services provided by Unregistered CA like Audit,Tax consultancy and financial consultation will attract RCM
Posted by
Mahesh Kumar
on
Sep 27, 2025
Filed Under
GST
RCM will not apply. The requirement of paying GST under RCM when procured from an unregistered person arises from Section 9(4) of the CGST Act 2017. Presently, the said provision is applicable only for Real Estate Industry. Initially for 2-3 months of GST implementation, the said provision used to apply for all unregistered procurements; later on it is kept in abeyance. Thereby, as on date for CA services procured from unregistered CA, the customer need not pay GST under RCM.
Posted by
SREENIVASULU THULASIRAM on
Oct 09, 2025