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Reverse charge

24 July 2019

Our security service provider charges us GST and shows in ITC under reverse charge in 2A...how we have to show this Gst Amount in our 3B..( under reverse charge in ITC ? )..please also clear us whether we have to pay any tax under reverse charge and also claim set off again....

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2 Replies

Pratik Surve (Assistant Professor ) (571 Points)
Replied 24 July 2019

IF YOUR SECURITY SERVICE PROVIDER IS OTHER THAN COMPANY THEN YOU NEED TO PAY GST ON RCM BASIS @ 18% AND TAKE ITC IN SUBSEQUENT MONTH. BUT IF SERVICE PROVIDER IS COMPANY THEN HE SIMPLY CHARGE THE GST ON IT AND YOU CAN TAKE ITC.

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Shivam RC (Student) (23683 Points)
Replied 29 August 2019

The DUE DATE for furnishing of Annual Return in the FORM GSTR-9 / FORM GSTR-9A and Reconciliation Statement and Audit Report in FORM GSTR-9C for the financial year 2017-18 has been extended from 31st August, 2019 to 30th NOVEMBER, 2019.

REMOVAL OF DIFFICULTY ORDER No. 07/2019-CT dated 26.08.2019, issued by the CBIC Department.

Hence, the latest Due Date to file ANNUAL RETURN ( GSTR-9 and GSTR-9A ) and Reconciliation Statement and Audit Report ( GSTR-9C ) is 30.11.2019.