I/We registered person in kolkata purchase goods from Mumbai to Kolkata. Transporter is unregistered but having office in both states. In bility mumbai address is printed. If I ask bill from Transporter they give me a bill where Telangana address is printed. So in what head i Have to pay gst or RCM---IGST, CGST & SGST
Point No. 2.
I/We registered person in kolkata purchase goods from Mumbai to Kolkata. Transporter is registered but having office in both states. In bility mumbai address is printed. If I ask bill from Transporter they give me a bill where kolkata address is printed. So in what head i Have to pay gst or RCM---IGST, CGST & SGST
02 July 2019
As per section 8 (a) of IGST Act, since you're a registered person, the place of supply is the location of the recipient.
If the address of the person providing the transportation service is located in a different state other than the state of the recipient, then IGST will be paid otherwise CGST & SGST will be paid under RCM.
Please detail explanation registered and not registered transporter under gst. Please suggest gst liability against transportation as per document of bility and invoice. We have purchase of material other state paid freight and paid IGST 5% otherwise CGST and SGST
CAclubindia
