RCM is applicable on law firm
In the case of a law firm providing services to an unregistered person, the liability to pay Goods and Services Tax (GST) under Reverse Charge Mechanism (RCM) would fall on the recipient of the service, which is the unregistered person. The law firm will need to issue an invoice to the unregistered person without charging GST, and the recipient will be responsible for paying the GST on their own under RCM. RCM is applicable on law firm. However, if the law firm is providing services to a registered person, then the liability to pay GST will be on the registered person under the regular charge mechanism.
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