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RCM on Security Personnel

08 January 2019

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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5 Replies

Ravi SADhiyan (Practice) (4510 Points)
Replied 08 January 2019

Invoice Dated after 01.01.2019 ( as Dec service invoice gets generated in Jan )

Ravi SADhiyan (Practice) (4510 Points)
Replied 08 January 2019

1) Invoice Date

2) Service Received

3)Payment Made

If Any two above condition after 01.01.2019 than RCM apply

R. B. Yadav (CMA, LLB) (Tax Consultant) (590 Points)
Replied 08 January 2019

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

CA Roopa Nayak (Specialized in Indirect Taxes) (6166 Points)
Replied 08 January 2019

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.

Arindam Paul (37 Points)
Replied 20 February 2019

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 ???