RCM applicability for NGO

Friends i have a doubt.....An NGO which is registered under Sec 12 AA of Income Tax Act has received security services from a non body corporate....The NGO is not registered under GST....But as per Notification no.29/2018 of GST, GST has to be paid on RCM basis for security services if the service provider is a non body corporate....Now how can the NGO pay GST?...Is the NGO required to be registered under GST only for this purpose?....Kindly suggest friends
Replies (2)
Not required to pay.. because they mentioned any *registered* person receiving security service.


in your case ngo is un registered. ..then it is not required to register and pay
Thank u sir

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