Gst on security service provided by a pvt ltd co. to a co.op hsg socy

A a co.op hsg socy  not registered under gst is provided security service (providing security guards) by a pvt ltd co. B which is registered under gst.The service provider charges gst on the said service.

what are the requirements to be followed  by  the co.op hsg socy A with regardS to gst ?

Replies (2)
Quick Summary
This discussion explores the Goods and Services Tax (GST) implications when a private limited company, registered for GST, provides security services to a cooperative housing society that is not GST registered. It questions whether the housing society needs to register for GST and pay tax under the Reverse Charge Mechanism (RCM), referencing specific notifications and sections of the CGST Act. The core issue is determining the housing society's GST responsibilities in this scenario.

In your case, I am having two points 

1) As you adopted procdure ,  You have to issue Tax Invoice and pay GST under FCM , as far as society is consern, they will pay GST along with Invoice as they are unregistered, and Show as expenditure in Income & Expenditure A/c , in the books 

2) As per Notification 29/2018 dated 31/12/2018 , (please refer) Society has to pay GST under RCM if society is registered, so  my concern is , whether Society has to take compulsory registration under section 24(3) of the CGST Act pay GST under RCM , and show RCM entries in the books of accounts and file gst retun and do all prodcure after registration .

 , So  take more Opinion on this and please refer notification , as mentioned above. 

 

Follow sec 22 of cgst act

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