service recipient have any consequential effect?
This query is : Resolved
25 March 2024
Dear Experts,
1 A company is availing the security services from a GST registered person,
2 Since the RCM is applicable, the company is discharged its lability.
3 Now the query is
4 Whether the service provider needs to FILE GSTR 1 on invoice wise basis.
5 If the service provider not filed, will the service recipient have any consequential effect?
6 Pls clarify
1 A company is availing the security services from a GST registered person,
2 Since the RCM is applicable, the company is discharged its lability.
3 Now the query is
4 Whether the service provider needs to FILE GSTR 1 on invoice wise basis.
5 If the service provider not filed, will the service recipient have any consequential effect?
6 Pls clarify
25 March 2024
Is that service provider (security service person) corporate...??? or other than corporate...???
what about receiver...??? is receiver is corporate...???
25 March 2024
Service provider : Partnership Firm registered under GST
Service Receiver: Corporate Sir
Service Receiver: Corporate Sir
25 March 2024
In this case rcm applicable.
Message likes :
1 times
15 August 2025
If you’ve correctly discharged tax under RCM for security services, your entitlement to ITC is not impacted by the supplier’s failure to file GSTR-1. Your compliance—payment via cash ledger, disclosure in GSTR-3B, and maintenance of invoice and payment proof—is what matters.
Advice for the Recipient:
Disclose RCM correctly under Table 3.1(d) of your GSTR-3B.
Keep proper evidence—invoice, contract, proof of payment, etc.—to substantiate your RCM and ITC position during assessments.
If the supplier persisting in non-filing raises red flags in your GSTIN record, consider issuing a GST demand notice or reminding them to file GSTR-1 to maintain seamless ITC flow.
In essence, while the supplier’s default may invite departmental queries, there’s no automatic downstream penalty for the recipient who has otherwise complied in good faith.
Advice for the Recipient:
Disclose RCM correctly under Table 3.1(d) of your GSTR-3B.
Keep proper evidence—invoice, contract, proof of payment, etc.—to substantiate your RCM and ITC position during assessments.
If the supplier persisting in non-filing raises red flags in your GSTIN record, consider issuing a GST demand notice or reminding them to file GSTR-1 to maintain seamless ITC flow.
In essence, while the supplier’s default may invite departmental queries, there’s no automatic downstream penalty for the recipient who has otherwise complied in good faith.
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