The supplier providing security services is registered under GST. The supplier is not aware of the recent amendments and continues to charge tax under forward mechanism even though the service provided is under RCM. Supplier issues tax invoice by including GST in it and the recipient pays total invoice value against the same invoice. Will the recipient’s liability to pay GST under RCM continue even though the supplier has collected from recipient GST under Forward Charge and reported the same accordingly in R1 as well as 3B?
Ans. Yes, the recipient shall still be liable to pay GST under reverse charge.
