MY CLIENT IS PROVIDING SECURITY GUARD (MANPOWER SUPPLY) IN WHICH GST WAS PAID BY RECEIVER UNDER RCM. WE WANT TO ASK YOU THAT TURNOVER WHERE TO BE SHOWN IN OUR GSTR1.

Reply—As per notification No.29/2018-Central Tax (Rate) dated 31.12.2018, RCM is applicable on Security service. GST rate on Security service is 18% . So, w.e.f. 01.01.2019, if the supplier of Security service is any person other than body corporate, liability to pay GST will be of recipient instead of service provider.

Supplier of service is required to raise the invoice without GST mentioning that service is covered under reverse charge. Since there is no tax liability on outward supply, taxpayer can file GSTR-3B "Nil". And while filing details of outward supply in GSTR-1 click on the Check box of RCM.