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    <title>Reverse charge</title>
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    <description>Where a registered supplier provides security services to a registered recipient who is made liable under the reverse charge mechanism, the supplier must report those transactions in the supplier&#039;s return as other outward supplies (nil rated/exempt), and specifically show them in Table 3(c) of GSTR-3B, indicating that the recipient is liable to discharge tax under RCM.</description>
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      <description>Where a registered supplier provides security services to a registered recipient who is made liable under the reverse charge mechanism, the supplier must report those transactions in the supplier&#039;s return as other outward supplies (nil rated/exempt), and specifically show them in Table 3(c) of GSTR-3B, indicating that the recipient is liable to discharge tax under RCM.</description>
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