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 ?
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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