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Security services under reverse charge

This query is : Resolved 

21 February 2019 We are a unregistered partnership firm receiving security services, w.e.f. 1.1.2019 security services other than that provided by a body corporate has come under reverse charge, if we receive security services from a registered service provider (other than body corporate) do we need to take registration and pay GST though we are unregistered under GST

21 February 2019 In my view you need not to take the registration and your registered supplier shall charge GST to you and pay their tax as usual. The notification is applicable to only registered recipients.



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