TMI BlogReverse ChargeX X X X Extracts X X X X X X X X Extracts X X X X ..... XYZ(Proprietor) is registered with GST for the Security Services provided to PQR (Pvt. Ltd. Company) registered with GST. XYZ is charging GST on which PQR is taking credit. Is this correct or XYZ cannot charge GST and PQR need to pay GST under reverse charge and then take input tax credit on it? - Reply By Sunil Dandekar - The Reply = As per Entry No.14 inserted in the Table given in Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on No.13/2017-Central Tax (Rate) Tax is payable under Reverse Charge for the - Security services (services provided by way of supply of security personnel) provided by Any person other than a body corporate to a registered person located in the taxable territory. As in the instant case the supplier of security services is not a body corporate, the registered person viz. PQR required to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax under Reverse Charge and XYZ will not be charging the GST. - Reply By Ganeshan Kalyani - The Reply = The supplier of service where the recipient of the service is liable to pay GST under reverse charge, the suplier of service is exempted from GST registration. In such case the supplier of such service can surrender his number. Or if he want to continue with the number then compliances has t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be done like filing of GSTR 3B, GSTR-1 . - Reply By KASTURI SETHI - The Reply = Since Security Service has been brought under RCM vide Notification No.29/18-CT(Rate) dated 31.12.18 amending notification no.13/17-CT(Rate) dated 28.6.17 , XYZ cannot charge GST from service receiver ( body corporate) on his own volition. XYZ and PQR (body corporate) both cannot execute such agreement/cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ract which is in violation of letter and spirit of GST Act. GST Act will prevail over Contract Act. Service Receiver, being body corporate is bound to pay GST. - Reply By Mahadev R - The Reply = I would concur with Kasthuri Sir - Reverse Charge - Query Started By: - Kaustubh Karandikar Dated:- 10-4-2019 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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