This discussion addresses a query regarding the correct Goods and Services Tax (GST) to charge when a company registered in Uttar Pradesh provides services from a property located in Delhi, owned by a Director's Hindu Undivided Family (HUF) also registered in Delhi. The core issue is whether to charge Central GST (CGST) + State GST (SGST) or Integrated GST (IGST), and why Input Tax Credit (ITC) might not be available in GSTR-2B. The consensus suggests charging CGST and Delhi SGST is appropriate, as the recipient's UP registration doesn't cover Delhi, leading to ITC unavailability for CGST and SGST. However, there's a divided opinion on whether CGST should still be available as ITC.
17 February 2021
A co is located in UP having UP Registration. Property is situated in Delhi and the owner is Directors'HUF and HUF Registration too is in Delhi.. 1. In the invoice what should be charged CGST+SGST or IGST? 2. We are charging SGST+CGST but in 2B it is showing as ITC not available?
17 February 2021
Its simple. HUF is charging cgst and Delhi gst. The person registered in up is not registered under delhi gst therefore itc not available. I am the opinion cgst should be available but opinions are divided on this and department is of the view that cgst will also be not available
17 February 2021
You can also find one of my articles on this on caclubindia although it is a very early article and a lot of developments have happened after that. You can mail me for further query