Advocate's fees and GST
Sample: Adv. Farah, 37, litigation practice in Delhi.
₹0 GST for you on ₹18 lakh of fees
Who pays GST on your fees, and when you need to register at all.
- ✓Fees from companies, firms and other businessesThe client pays 18% GST under reverse charge. You charge none.Fees₹14,00,000Notification 13/2017-CT(R)
- ✓Fees from individuals for non-business mattersExempt. No GST.Fees₹4,00,000Notification 12/2017-CT(R)
- ✓GST registrationNot needed when every supply is under reverse charge or exempt.Notification 5/2017-CT
- ✕Income tax at 50% of feesLegal profession can use the 50% scheme: the income is shown here.Fees₹9,00,000Sec 58 (old 44ADA)
Fees in all₹18,00,000