Place of supply for seminar related charges
This query is : Resolved
02 September 2025
A market research organization primarily registered in Maharashtra has obtained temporary registration of Haryana.
It is holding market research seminar in Haryana. Sale invoice will be raised under Haryana registration.
Sale invoice includes 1) Delegate Fees for representatives of companies etc who will attend the seminar, 2)
Partnership Fees and 3) Exhibitor Stall at Seminar
1) What should be place of supply for each of the above; especially when client has registration in other state?
It is holding market research seminar in Haryana. Sale invoice will be raised under Haryana registration.
Sale invoice includes 1) Delegate Fees for representatives of companies etc who will attend the seminar, 2)
Partnership Fees and 3) Exhibitor Stall at Seminar
1) What should be place of supply for each of the above; especially when client has registration in other state?
02 September 2025
Place of supply for registered clients is their registration location regardless of the event’s venue.
For unregistered entities or individuals, place of supply is Haryana (event location).
If the invoice is raised under Haryana registration, CGST and SGST will apply where Haryana is the place of supply, and IGST will apply if recipient is registered in another state.
For unregistered entities or individuals, place of supply is Haryana (event location).
If the invoice is raised under Haryana registration, CGST and SGST will apply where Haryana is the place of supply, and IGST will apply if recipient is registered in another state.
06 September 2025
Some clients are billed on their address in other country. If sale is to be treated as intra-state, difficulty is faced in raising sale invoice and reporting in gstr-1. so, while passing entry, is it correct to change 1) country and state to India & Haryana respectively, 2) gst registration as Unregistered, and 3) place of supply as Haryana change. Kindly assist.
06 September 2025
Some clients are billed on their address in other country. If sale is to be treated as intra-state, difficulty is faced in raising sale invoice and reporting in gstr-1. so, while passing entry, is it correct to change 1) country and state to India & Haryana respectively, 2) gst registration as Unregistered, and 3) place of supply as Haryana change. Kindly assist.
Only after doing above changes in the entry, error gets resolved.
Only after doing above changes in the entry, error gets resolved.
06 September 2025
Apologies for duplicate post as the page got stuck on first post
06 September 2025
For clients with a foreign address who are not registered under Indian GST, GST must be charged as per the rules for domestic unregistered persons, i.e., CGST + SGST for Haryana.
06 September 2025
In practice, when the client is physically present in India for the event and is unregistered, the sale invoice and subsequent GSTR-1 entry should reflect India/Haryana as the country and state, not the client's country of origin, since the place of supply is Haryana.
GSTIN should be marked as “Unregistered,” and the place of supply must match the event location for compliance and ease of GSTR-1 reporting.
GSTIN should be marked as “Unregistered,” and the place of supply must match the event location for compliance and ease of GSTR-1 reporting.
06 September 2025
For reporting in GSTR-1, set country as India, state as Haryana, GSTIN as “Unregistered,” and place of supply as Haryana for such foreign unregistered clients.
This procedure ensures proper GST liability and reporting without inconsistencies in the return filing process.
This procedure ensures proper GST liability and reporting without inconsistencies in the return filing process.
06 September 2025
You are welcome.
20 September 2025
Good Luck..
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