Gst invoice related question
This query is : Resolved
22 May 2025
A client provides security services and raises RCM bills to his clients. and that client also provides housekeeping services to other clients. Can he raise and provide normal tax invoices to the other clients ?
23 May 2025
If registered under GST: He can raise normal tax invoices with GST.
23 May 2025
Our client is registered under gst and provide RCM services and Issue RCM invoices to clients and he is also provide house keeping service. So can he issue tax invoices for house keeping services?
23 May 2025
Yes.
23 May 2025
Yes, the client can issue normal tax invoices (i.e., regular GST invoices) for the housekeeping services, assuming the following conditions are met:
1. Nature of Supply Determines Invoice Type
In GST, whether a supplier issues a reverse charge mechanism (RCM) invoice or a normal tax invoice depends on the type of service provided and who is liable to pay the tax.
a. Security Services (Under RCM)
As per Notification No. 13/2017 – Central Tax (Rate), security services (excluding services provided by a body corporate) provided to a registered person are covered under RCM, meaning:
The recipient (client) pays the GST.
The supplier (your client) issues a bill of supply, not a tax invoice (because no GST is charged by him).
b. Housekeeping Services
Housekeeping services are not covered under RCM (unless provided through e-commerce operators in some cases).
Therefore, your client, as the supplier, is liable to collect GST and:
Must issue a normal tax invoice to the client.
Charge applicable GST on the invoice.
File and pay the GST to the government.
2. GST Registration Required
Your client must be registered under GST to issue tax invoices and collect GST for housekeeping services.
1. Nature of Supply Determines Invoice Type
In GST, whether a supplier issues a reverse charge mechanism (RCM) invoice or a normal tax invoice depends on the type of service provided and who is liable to pay the tax.
a. Security Services (Under RCM)
As per Notification No. 13/2017 – Central Tax (Rate), security services (excluding services provided by a body corporate) provided to a registered person are covered under RCM, meaning:
The recipient (client) pays the GST.
The supplier (your client) issues a bill of supply, not a tax invoice (because no GST is charged by him).
b. Housekeeping Services
Housekeeping services are not covered under RCM (unless provided through e-commerce operators in some cases).
Therefore, your client, as the supplier, is liable to collect GST and:
Must issue a normal tax invoice to the client.
Charge applicable GST on the invoice.
File and pay the GST to the government.
2. GST Registration Required
Your client must be registered under GST to issue tax invoices and collect GST for housekeeping services.
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