GST Registration and Honorarium- Nov, 2017 examination
The Goods and Services Tax Act, 2017 is operational since 1st July, 2017.
The Institute of Chartered Accountants of India is registered under the Goods and Services Tax Act. The services rendered by Resource person to the Examination Department of ICAI are covered under the above mentioned Act.
ICAI Examination Department, located at C-1/C-5 Sector 1, NOIDA is registered under the GST Act, in the state of Uttar Pradesh. The Registration No. of Exam Dept of ICAI under GST Act is 09AAAAT7798M3ZF.
It may be noted that under section 22 of the GST Act every supplier is required to be registered in the State from where he provides a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds Rs.20 lakhs.
Provided further that where such person makes taxable supply of goods or services or both from any of the special category states he shall be liable to be registered, if his aggregate turnover in a financial year exceeds Rs.10 lakhs.
Further, in terms of section 24 of the said Act, persons making any Inter-State taxable supply of goods or services are required to be registered under the GST Act notwithstanding the turnover limit mentioned above.
In other words, in case you are an examiner/resource person located outside the state of Uttar Pradesh and rendering services to ICAI, you will be required to register yourself under the GST Act 2017 irrespective of whether your gross receipts are less than Rs 20 lakhs or otherwise since the said limit does not apply to Inter- state services.
Consequently, GST at 18% is applicable on the following amounts paid to resource persons:
Honorarium
Out of pocket expenses bill
Bills for conveyance, boarding, lodging/daily allowances
Air fare/train fare
In case you are not registered under GST, kindly arrange to get yourself registered under GST and furnish us your GST registration number at http://examiners.icaiexam.icai.organd also upload a copy of the GST registration letter, on the portal on our before 30thSeptember 2017, failing which we may be constrained in allotting examinership assignments to you in future.
Please note that GST that you would be claiming in your bill for services rendered by you to ICAI will be reimbursed to you by ICAI.
Further, we would like to inform you that it has been decided by the Exam Committee of ICAI that the honorarium for evaluating answer books of CA Intermediate and Final exams be enhanced as under:
| Details | Existing Honorarium Rate per answer book | Revised Honorarium Rate per answer book |
| Final exam-For all papers | Rs 125/- | Rs 140/- |
| Intermediate(IPC): | ||
| Papers 1,2,3,5 and 6 | Rs 100/- | Rs 110/- |
| Sectional Papers 7A and 7B | Rs70/- | Rs 75/- |
| Sectional Papers 4A and 4B | Rs 100 for Composite Paper 4 (until May 2017) | Rs 75/- |
Note: Paper 4 of the Intermediate(IPC) examination is bifurcated into two sections, Section 4A and Section 4B, with effect from November 2017 examination and onwards.
The above revision will come into force with effect from the answer books relating to November 2017 examination and onwards.
For any further clarifications, you may write to us at mukesh.sharma@icai.in
Muralidharan
Joint Secretary (Exams)