NARURE OF TRANSACTION

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This query is : Resolved

narender reddy (Querist)

05 November 2019 Hi Sir,

We are taking service of GTA from a person in Telangana with whom we have annual rate contract, we are contacting with them when ever we need a service in Telangana and in other state.
For Taking service in Telangana, the bill and consignment note both have gst number related to Telangana so we are paying csgst on rcm basis, but when we asking them for service(inward supply to the company) from other states, they are issuing bill having address and GST number with Telangana state and consignment note which is issuing by the branch of other state of GTA provider quoting their branch GST number.. whether we should pay igst or csgst on rcm basis please clarify in this regard

Thanking you,
M Narender
9052008936

CA Anita Bhadra

CA Anita Bhadra (Expert)

05 November 2019 CGST & SGST

In case of supplies covered by RCM one is not required to categories the supplies in interstate or intrastate and pay taxes as if it’s a intrastate supplies.

Further , in case of transportation services , place of supply will be the place of recipient

taxes needs to be paid under reverse charge by the recipient as per section 9(3) by raising an invoice on himself.

https://taxguru.in/goods-and-service-tax/interstate-or-intrastate-supplies-under-reverse-charge-provisions-in-gst.html

narender reddy

narender reddy (Querist)

05 November 2019 So as per your voice, the documents like invoice and LR copy are only as kyc documents right mam...

narender reddy

narender reddy (Querist)

05 November 2019 So as per your voice, the documents like invoice and LR copy are only as kyc documents and No need of relevence for treating it will be as igst or c/s GST transaction..right mam...

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