Rcm on security charges by unregistered dealer

RCM 183 views 2 replies

Is it compulsory to be registered under GST for an unregistered dealer if he avails security services which are liable for reverse charge.

Replies (2)
yes.. RCM U/s 9(3) covers the GST to be paid by service receiver in case availing Security Services.One relief is that in case of business entity having turnover less than 20 lakhs need not to pay GST under reverse charge on such service
Yes, section 24 speaks about it specifically.


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