RCM on Security Service

Which notification are you talking about?

Could you attach the same out here?

If you are registered service provider, then charge GST on bill. If you are unregistered service provider under GST, service recipient will pay GST under RCM. , w.e.f. 01.01.2019.

Originally posted by : Rajamahendra Varma M.B.A.,LL.B
	If you are registered service provider, then charge GST on bill. If you are unregistered service provider under GST, service recipient will pay GST under RCM. , w.e.f. 01.01.2019.

Section 9(4) of the CGST Act inter alia provides that, the Government
may, on the recommendations of the Council, by notification, specify a class of
registered persons who shall, in respect of supply of specified categories of
goods or services or both received from an unregistered supplier, pay the tax on
reverse charge basis as the recipient of such supply of goods or services or both.
However, Notification No. 22/2018-Central Tax (Rate) dated 06.08.2018 exempts
intra-State supply of goods or services or both, received by registered person
from an un-registered dealer from whole of the integrated tax under section 9(4)
till 30th September 2019.
 

If you are unregistered person then Recipient will pay GST under RCM. If you are regisdtered then from 1st January 2019 onward you need to raise invoice under RCM. You can not collect GST from Recipient.

If you are unregistered person then Recipient will pay GST under RCM. If you are regisdtered then from 1st January 2019 onward you need to raise invoice under RCM. You can not collect GST from Recipient.

Security services (supply of security personnel) provided to a registered person, by any person other than a body corporate to a registered person, located in the taxable territory, tax to be paid under RCM by recipient

Note:

{In following specified categories of recipient of services, liability continues to be on the service providers only under forward charge- (1) Persons registered for TDS - Department/establishment of CG, SG or UT - Local authority - Government agencies When above authorities have taken registration only for the purpose of TDS but not for making taxable supplies (2) Persons registered under composition scheme}

Above amendments mentioned have become effective from 01-01-2019.

Wherever services have been provided prior to 01.01.2018 and invoice has been issued by the service providers prior to such date, no liability under RCM arises even if the payment to the supplier has been made post 1.1.2019, as the time of supply has arisen prior to such date only

one of my client provide security service. his mostly clients are unregistered so who is liable to pay gst liability under rcm?

No one. Since both are URD.

what if, security agency charges gst on bill ?

Still reverse charge be applicable on that invoice or not ?

Our security service provider is registered in GST. But after Jan-19 he issue GST charged invoice to us. Que is RCM liabilities is applicable on this invoice.