Changes in GST under Reverse Charge Mechanism by 31st GST Council Meeting

Changes in GST under Reverse Charge Mechanism by 31st GST Council Meeting

As per 31st GST Council Meeting Decisions held on 22.12.2018 Following changes are recommended :-

• Security services (supply of security personnel) provided
  • to a registered person,except Government Departments which have taken registration for TDS and
  • entities registered under composition scheme,

shall be put under RCM.

• Services provided by
  • unregistered Business Facilitator (BF) to a bank and
  • agent of Business correspondent (BC) to a BC

shall be put under RCM.

• Parliament and State legislatures shall be extended the same tax treatment with regard to payment of tax under RCM (reverse charge mechanism)as available to Central and State Governments.

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GST Reverse Charge Mechanism : Free Study Material

 

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