Reverse charge

[Prateek Agrawal]

One my client supplying security services to recipient both are registered person . In the context of notification no 29/2018 CTR dt 31/12/2018 amendment in the notification no. 13/2017 CTR dt. 28/06/2017. The recipient is liable for RCM .My query is that in this circumstances how's the supplier will file 3B and in which column he will show his turnover either tax free or taxable

AI Summary

Guidance on Filing GSTR-3B for Security Services: Report Turnover in Table 3(c) for RCM Compliance. A client supplying security services, both parties being registered under GST, is questioning how to file GSTR-3B in light of the reverse charge mechanism (RCM) as per notification amendments. The recipient is responsible for RCM. The query is about which column to report the turnover, whether tax-free or taxable. The response advises reporting in Table 3(c) under other outward supplies (nil rated/exempt) in the GSTR-3B form.