RAJESH ACCOUNTANT

[rajesh subramanian]

Dear sirs

We are pvt ltd, and hiring manpower from an agency, who is un-registered dealer,

from the said agency we are receiving service like professional consultancy, house keeping, Security, gardener etc and we are debiting the charges to corresponding a/c heads ( ie prossional charges, office maintenance , security charges and garden maintenance )

in this scenario, are we liable to make GST payment under RCM on the bills from above agency.

Rajesh.S

AI Summary

GST Reverse Charge: No GST on unregistered services until Sept 30, 2019, except 18% on security services. A private limited company inquired about their liability for Goods and Services Tax (GST) under the Reverse Charge Mechanism (RCM) when hiring services such as professional consultancy, housekeeping, security, and gardening from an unregistered agency. The response clarified that GST is not required on inward supplies from unregistered persons until September 30, 2019. However, security services are subject to reverse charge, meaning the registered recipient must pay GST at 18% if the service provider is not a corporate body.