Casual taxable person v/s inter-state
This query is : Resolved
CA Chintan Shah
(Querist)
08 August 2017
Suppose, CA in Ahmedabad assigned special work at Mumbai, He goes at Mumbai for few days and finish assignment and raise the Invoice...
Now, Do a CA need to get registration as Casual Taxable or Simply he would charge IGST ????
Now, Do a CA need to get registration as Casual Taxable or Simply he would charge IGST ????
Amol S Joglekar
(Expert)
08 August 2017
section 24 makes it compulsory for a person making any interstate taxable supply, to get registration.
section 25 makes it clear that such registration should be taken from the respective STATE.
So to say, you need to take registration under Maharashtra
section 25 makes it clear that such registration should be taken from the respective STATE.
So to say, you need to take registration under Maharashtra
CA Chintan Shah
(Querist)
08 August 2017
Okay so u mean to say i need to take reg as a casual taxable person ???
Kindly note that i have only place in Ahmedabad as registered
Kindly note that i have only place in Ahmedabad as registered
Amol S Joglekar
(Expert)
08 August 2017
you can apply for registration from Maharashtra
CA Chintan Shah
(Querist)
08 August 2017
But why i should not simply charge IGST ??? As per Sec 12 of IGST
Amol S Joglekar
(Expert)
08 August 2017
which sub section yo are referring? Can you lease quote the same?
CA Chintan Shah
(Querist)
08 August 2017
As per Section 12(2)
(2) The place of supply of services, except the services specified in sub-sections (3)
to (14),––
(a) made to a registered person shall be the location of such person;
I assume the other person is registered hence, location of such registered person would be Mumbai and hence IGST leviable...
Is it true ??
(2) The place of supply of services, except the services specified in sub-sections (3)
to (14),––
(a) made to a registered person shall be the location of such person;
I assume the other person is registered hence, location of such registered person would be Mumbai and hence IGST leviable...
Is it true ??
Amol S Joglekar
(Expert)
08 August 2017
You are registered under Gujarath....right?
Section 14 deals with Special provision for payment of tax by a supplier of online information and database access
or retrieval services.
Why do you think your assignment done at Mumbai falls under that? Any specific reason?
Section 14 deals with Special provision for payment of tax by a supplier of online information and database access
or retrieval services.
Why do you think your assignment done at Mumbai falls under that? Any specific reason?
CA Chintan Shah
(Querist)
08 August 2017
Sir, I am not falling under OIDAR Sec: 14..
Amol S Joglekar
(Expert)
08 August 2017
who is going to levy GST? Ahmedabad person or Mumbai person?
It is Ahmedabad person...right? So Ahmedabad person will levy IGST is correct.
But as per section 25, you need to get registered in the respective State i.e Maharashtra in this case.
I understand your concern....may be in due course of time, some limit might be specified beyond which the registration in other state would be made compulsory....let us hope for the best
It is Ahmedabad person...right? So Ahmedabad person will levy IGST is correct.
But as per section 25, you need to get registered in the respective State i.e Maharashtra in this case.
I understand your concern....may be in due course of time, some limit might be specified beyond which the registration in other state would be made compulsory....let us hope for the best
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