BMC Associates says Replied on 27th June,2026 11:05 AM

A person providing legal services, such as an advocate or a firm of advocates, is generally not eligible to opt for the GST Composition Scheme, as the scheme is primarily available to eligible suppliers of goods and certain specified service providers subject to prescribed conditions. Legal services are also commonly covered under the Reverse Charge Mechanism (RCM), where the recipient is liable to pay GST in specified cases. Similarly, persons whose services are covered under RCM, such as Goods Transport Agencies (GTA) or advocates, are not automatically eligible for the Composition Scheme merely because their services fall under RCM. Their eligibility depends on the specific provisions and conditions prescribed under the CGST Act and GST Rules applicable to their category of supply. For expert advice on GST registration, the Composition Scheme, and Reverse Charge Mechanism, businesses can consult experienced chartered accountant firms in gurgaon. A qualified chartered accountant gurgaon, trusted ca firm in gurgaon, or professional ca in gurgaon can help ensure proper GST compliance and tax planning.