Dear Sir / Madam,
Greetings from Bombay Chartered Accountants’ Society.
In case of new members and renewals of existing membership, the recipient of supply can be an individual member only. Therefore only the GST registration number of the member (and not the firm) will be recognised. In case the member is not registered under GST Law, the same shall be treated as B2C transaction.
In case of events, the GST number of Firm/Company/LLP will be recognised and credit will be available accordingly. In such cases, the enrolment form must have all the details like name of the Firm/Company/LLP and the name, email ID and mobile number of the person(s) intending to participate in the event.