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608 views • Question added Jul 22, 2020 • GST • By CA Somveer , CA , Sonipat


If director (non executive) provided service (right to use building without any consideration) to company then RCM is applicable or not? And director is liable to take registration or not?

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Shilpi Jain

26-Jan-2021 , 12:12:47 pm

Director providing services other than in the capacity of director will not be liable under RCM. If director and company are not related i.e. there is no control, then this transaction will not be liable. Else liable and registration required.

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