RCM on Security Personnel

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.