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Lawyers and senior advocates have unique tax treatment — most legal services are exempt from GST (Notification 12/2017), but business advisory, IP filing, retainership are taxable at 18%. Section 44ADA presumptive taxation up to ₹50 lakh receipts. FilingLab handles lawyer-specific tax — ITR-3 / 4, exempted vs taxable income split, Bar Council fees deduction, and chamber rent / books expense.

Tax angle for you

Legal services to non-business person: exempt. To business person: 18% (with reverse charge for advocate-to-firm). Senior advocate fees: exempt for non-business clients. Section 44ADA available.

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FAQ

Lawyers & Advocates — frequently asked

Is GST applicable on my legal practice?

Services to individuals/non-business: exempt. Services to business clients: 18% (or reverse charge if you bill to GST-registered firm). Senior advocate to non-business: exempt.

Should I use Section 44ADA?

Yes if receipts ≤ ₹50 lakh. Pay tax on 50% of receipts, no books, no audit.

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