Gst invoice related question

Save Share

This query is : Resolved

Quick Summary

A client providing security services under the Reverse Charge Mechanism (RCM) and also offering housekeeping services asked if they can issue normal tax invoices for the latter. The answer is yes. For security services provided to registered clients, RCM applies, meaning the client pays GST and the supplier issues a bill of supply. However, for housekeeping services, which are typically not under RCM, the supplier must issue a regular GST tax invoice, charge GST, and remit it to the government, provided they are GST registered.

deepak

deepak (Querist)

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 ?

Dhirajlal Rambhia online

Dhirajlal Rambhia

(Expert)

23 May 2025 If registered under GST: He can raise normal tax invoices with GST.

deepak

deepak (Querist)

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?

Dhirajlal Rambhia online

Dhirajlal Rambhia

(Expert)

23 May 2025 Yes.

Ram Avtar Singh

Ram Avtar Singh (Expert)

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.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now