as per notification 22/2019 of Central tax
w.e.f. 01st Oct 2019 Services provided by way of renting of a motor vehicle provided to a body corporate is under RCM. Under RCM the service receiver subject to conditions is liable to pay GST on input service availed.
so. my query is related to service provider's invoice
he need to mention GST rate and amount or
not required
any one having any invoice format related to this?
No....when he is providing services to Body corporate No need to charge GST, as recepient is liable to pay under RCM.
Yes .to other than body corporate he is required to charge GST 5% (without ITC ).
CAclubindia
