RCM is been applicable on Security Personnel Service w.e.f 01.01.2019
Please Guide whether we need to see Invoice Dated after 01.01.2019 ( as Dec service invoice gets generated in Jan ) or Service Dated 01.01.2019 ( For Which Invoice will be generated in Feb ) ??
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RCM on Security Personnel
Replies (5)
Invoice Dated after 01.01.2019 ( as Dec service invoice gets generated in Jan )
1) Invoice Date
2) Service Received
3)Payment Made
If Any two above condition after 01.01.2019 than RCM apply
Hi,
Liability on a single supply can't be charged two times. If invoice has already been raised prior to 1st Jan 2019, it means GST has already been charged by supplier (if registered).
Only invoice raised after 01st Jan 2019 will come under RCM
thanks
in case the services are provided during Dec ’18 and the invoice in this respect has been issued during Jan ’19 in terms of section 31 of the Act (assuming no advance received); the time of supply would be Jan ’19 and the said services would be liable under RCM.
dear sir , plz told me , i am a provider of security personnel . so what effect in GSTR 3B and GSTR 1 , that case the taxable value and invoice value both are same , so how to shown at return ???
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