RCM ON SECURITY CHARGES FROM INDIVIDUALS

This query is : Open

Shankar Rao (Querist)
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19 January 2024 Dear Sir,
We are corporate company, security service provider is individual with GST register person but as per gst law we are taking monthly bill without gst from them due to service provider is individual, as well as we are paying RCM to GST authority and taking input credit on this bills.
Later on service provider cancelled their gst registration due to this reason GST authority will disallow the our GST input credit on security charges. please clarify this issue

RAJA P M

RAJA P M (Expert)
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19 January 2024 Is there dept cancelled all inputs or after cancellation??

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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19 January 2024 I hope the GST Cancellation is for service recipient only and I think RCM ITC shall be available on the basis of self-invoice, subject to payment of taxes.