Applicability of RCM On security guard services

RCM is applicable only when the security service is provided to a registered person. RCM on Security service is applicable only when the supplier of service is any person other than a body corporate. ... An LLP is considered as body corporate as per section 2(d) of Limited Liability Partnership Act, 2008.

Example : for Accounting treatment. 

Example of Accounting treatment under GST

Professional service of Rs. 1,00,000/-from XYZ & Co.who is covered under RCM under sec 9(3):-

date on 10-7-2019

On Payment – Dated 20/08/2019