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GST - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

GST liability under Reverse Charge (RCM) - security services - ...

Case Laws     GST

February 13, 2020

GST liability under Reverse Charge (RCM) - security services - The applicant being only registered as a Tax deductor u/s 51 of the CGST and CGGST Act till 24-6-2019 and having no other GSTIN as supplier of goods or services, would not be liable for GST under reverse charge - However, this situation changes when the applicant have regular GSTIN w.e.f. 25.6.2009

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