16 April 2017
Company 'A ' situated in State of Tamil nadu enters contract with company B in Uttar Pradesh for Operation and maintenance of Equipments on daily basis. A does not have office in UP.The work is carried out in factory of B company . The contract price is all inclusive i.e., goods consumables, spare parts and labour. . For the purpose of carrying out the contract A moves goods from Tamil Nadu to B factory site, Sometimes it purchase goods from UP itself. All billing and payments are made from Tamil Nadu. Whether Company A should register itself in State of UP under GST.
16 April 2017
If all the materials aree supplieedd from TN, then,there is no necessity to registeer in UP. If some goods required for servicingg are procured in UP,it becomes necessary to take up a registration in UP.It will be wrong to issue interstate bills on locally purchased goods which get consumed locally.......mjk
18 April 2017
A will have to take a registration as Casual Taxable Person in UP. This is to be taken 5 days before the activity starts in UP and they will have to deposit tax in advance for the estimated liability. This registration is given for 90 days and extendable for further period of 90 days against payment of further estimated amount. Set off for IGST and even SGST and CGST on local purchase will also be available.
CAclubindia
