14 April 2019
An individual is a Registered Security Services provider under CST. (1) Effective 1.1.2019, will he have to charge GST in the invoice if supply is made to an unregistered dealer? (2) For supply to a registered person,RCM would apply.In this case, can the supplier of security services send an invoice without charging GST? (3) Will the supplier be required to file GSTR 1 and GSTR 3B?
14 April 2019
(1) Security service recipient can not remain unregistered w.e.f. 1.1.2019
As per Sec 24(iii) of CGST Act 2017 - Compulsory registration is required for a person who has to pay Tax under Reverse Charge .
2 If supplier if service is registered , he need to issue Tax Invoice containing the particular that tax is payable on reverse charge ( Rule 46 of GST Rules)
3 Every registered supplier need to file GSTR 3B & GSTR 1 indicating the outward supply under RC in appropriate coloum / Table
15 April 2019
Regarding point no.1, certain recipients like individual lawyers or persons below the GST threshold limit need not be registered.In such a case, the Registered Security Services Provider has to charge GST inthe invoice and make payment of the tax liability to the authorities.It is not mandatory for every recipient to be registered.
15 April 2019
As per Section 24(iii) , every recipient who is liable to pay GST under RCM is compulsory required to be registered . Individual lawyer / GTA are suppliers ( not recipients ) for services covered under RCM . They need not to be registered if turnover is below threshold limit .
15 April 2019
Thank you. If security services re provided to an individual whois non working, gst should be paid by the registered service provider.Why should such a recipient need to get registered under GST?
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