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rcm applicability on commission received by director's huf

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Sat Nov 02 2024

23

Directors HUF has received commission from the company. Whether company is required to pay gst under rcm or directors HUF is liable to pay under forward charge???

Sat Nov 02 2024

0

If the Director is registered under GST, they must issue an invoice with GST Amount and hence pay GST in forward charge. In case Director is not registered and the payment has been made in any other head that salary (Section 192 of Income Tax Act) such as section 194 of Income Tax Act, then the company needs to pay under reverse charge.

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