Business Entity Under Gst Act
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Provisions of section 24 of cgst act 2017 relevant to online business.
Business entity under gst act. Purpose of the phrase in the course or furtherance of business under gst. Provisions relating to taxability of such services under gst. Compulsory registration under sec 24 7 leave a reply.
In simpler terms categories covered under section 24 shall be liable to be registered compulsorily. Your are not logged in. Any activity carried out by the entity in the course or furtherance of business is included in the ambit of business definition and hence will be considered as supply under gst.
Advocate service received by unregistered business entity will reverse charge apply to this business entity gst. Section 24 of cgst act 2017 has overriding effect on section 22 1 which deals with threshold limit for registering under gst. Brief analysis of applicability of section 24.
Advocate service received by unregistered business entity will reverse charge apply to this business entity gst. To consider the activity as supply it has to satisfy business test specified under section 2 17 of the cgst act and also definition of supply provided under section 7 of the cgst act.
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