Question ID : 36920

RCM On Security Services

From 1.1.19 Security Services have been brought under RCM u/s 9(3). Queries as below: 1. Is it mandatory RCM (i.e. security agencies cannot opt for Forward charge even if they are registered)? -- Appears to be mandatory RCM 2. What would be the position of Invoice raised on 1.1.19 for security services supplied in Dec 18. If Section 14 rationale is used, since Invoice and Payment both come after 1.1.19, Invoice will be subject to RCM GST and not forward charge GST

posted by Gaurav S Kenkre on Jan 3 2019 12:00AM