sir i have a partnership firm of security service and we provide the service related to security and guard so plz tell me how to raise bill from 1-1-19 . and how to see this full notification
Ankit kumar (245 Points)
03 January 2019sir i have a partnership firm of security service and we provide the service related to security and guard so plz tell me how to raise bill from 1-1-19 . and how to see this full notification
Ruchika Somani
(Coaching and Practice in Tax Audit Law.)
(4429 Points)
Replied 03 January 2019
Which notification are you talking about?
Ankit kumar
(245 Points)
Replied 03 January 2019
Ruchika Somani
(Coaching and Practice in Tax Audit Law.)
(4429 Points)
Replied 03 January 2019
Could you attach the same out here?
Rajamahendra Varma M.B.A.,LL.B
(Advocate and GST Practitioner)
(245 Points)
Replied 03 January 2019
If you are registered service provider, then charge GST on bill. If you are unregistered service provider under GST, service recipient will pay GST under RCM. , w.e.f. 01.01.2019.
pankaj kumar mishra
(ACCOUNTANT)
(167 Points)
Replied 03 January 2019
Ravi SADhiyan
(Practice)
(4510 Points)
Replied 03 January 2019
| Originally posted by : Rajamahendra Varma M.B.A.,LL.B | ||
 |
If you are registered service provider, then charge GST on bill. If you are unregistered service provider under GST, service recipient will pay GST under RCM. , w.e.f. 01.01.2019. |  |
Section 9(4) of the CGST Act inter alia provides that, the Government
may, on the recommendations of the Council, by notification, specify a class of
registered persons who shall, in respect of supply of specified categories of
goods or services or both received from an unregistered supplier, pay the tax on
reverse charge basis as the recipient of such supply of goods or services or both.
However, Notification No. 22/2018-Central Tax (Rate) dated 06.08.2018 exempts
intra-State supply of goods or services or both, received by registered person
from an un-registered dealer from whole of the integrated tax under section 9(4)
till 30th September 2019.
Sehzad
(Student)
(24 Points)
Replied 04 January 2019
If you are unregistered person then Recipient will pay GST under RCM. If you are regisdtered then from 1st January 2019 onward you need to raise invoice under RCM. You can not collect GST from Recipient.
Sehzad
(Student)
(24 Points)
Replied 04 January 2019
If you are unregistered person then Recipient will pay GST under RCM. If you are regisdtered then from 1st January 2019 onward you need to raise invoice under RCM. You can not collect GST from Recipient.
Ankit kumar
(245 Points)
Replied 06 January 2019
CA Roopa Nayak
(Specialized in Indirect Taxes)
(6616 Points)
Replied 06 January 2019
Security services (supply of security personnel) provided to a registered person, by any person other than a body corporate to a registered person, located in the taxable territory, tax to be paid under RCM by recipient
Note:
{In following specified categories of recipient of services, liability continues to be on the service providers only under forward charge- (1) Persons registered for TDS - Department/establishment of CG, SG or UT - Local authority - Government agencies When above authorities have taken registration only for the purpose of TDS but not for making taxable supplies (2) Persons registered under composition scheme}
Above amendments mentioned have become effective from 01-01-2019.
Wherever services have been provided prior to 01.01.2018 and invoice has been issued by the service providers prior to such date, no liability under RCM arises even if the payment to the supplier has been made post 1.1.2019, as the time of supply has arisen prior to such date only
deepak
(article assistant)
(22 Points)
Replied 21 January 2019
one of my client provide security service. his mostly clients are unregistered so who is liable to pay gst liability under rcm?
Ruchika Somani
(Coaching and Practice in Tax Audit Law.)
(4429 Points)
Replied 22 January 2019
No one. Since both are URD.
Karan Goyal
(Article trainee)
(76 Points)
Replied 18 February 2019
what if, security agency charges gst on bill ?
Still reverse charge be applicable on that invoice or not ?
Arvind Can Limited
(2 Points)
Replied 24 June 2019
Our security service provider is registered in GST. But after Jan-19 he issue GST charged invoice to us. Que is RCM liabilities is applicable on this invoice.
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