Reverse Charge and GST: Do Advocates Need to Register?

The article discusses whether advocates need to register under GST for reverse charge mechanism (RCM). According to GST laws, advocates providing taxable services are liable to pay GST under RCM, irrespective of turnover. However, advocates providing only exempt services are exempt from GST registration. Advocates must register if they cross the threshold limit of Rs. 20 lakhs (Rs. 10 lakhs for special category states). Failure to register may attract penalties. Understanding these provisions is crucial for advocates to comply with GST regulations effectively.