With effect from 01.01.2019 Any Registered Person receiving security services (Service provided by way of supply of security personnel) from any person other than a body corporate is required to pay GST on reverse charge basis. Now i want to know "if a Proprietor providing Security Service to a GST Registered company then company will pay GST on RCM basis but at the time of filling GST R 1 return in which category the security service provider (Proprietor) fill the service amount
1) In B2B Invoices (GST Amount field is mandatory hence entry is not saving)
2) In B2C (Others) (GST Amount field is mandatory hence entry is not saving)
3) in Nil Rated Supplies
4) In Exempted(Other than Nil rated/non-GST supply)
5) In Non-GST Supplies
Please suggest in which category the outward supply should enter while filling GSTR 1 Return.
CAclubindia
