Registration if providng services at another state
This query is : Resolved
30 July 2017
Service Provider (Registered at Delhi)
Service Receiver (Registered at Uttar Pradesh)
Provider Providing Services at Receiver's Site i.e (Uttar Pradesh) !
Does Provider also needs to registered at Uttar Pradesh ?
Please guide
Thanks
Service Receiver (Registered at Uttar Pradesh)
Provider Providing Services at Receiver's Site i.e (Uttar Pradesh) !
Does Provider also needs to registered at Uttar Pradesh ?
Please guide
Thanks
31 July 2017
This question can not be answered without knowing the type of service being provided.
31 July 2017
They do Electrical & Plumbing (kind of services)
I think it comes under
Manpower Service
& Work Contract Services
I think it comes under
Manpower Service
& Work Contract Services
02 August 2017
erection, commissioning or installation of plant
04 August 2017
Hi,
The first thing that needs to be done is to decide the nature of service you provide. It shall fall either under a Works Contract, a Composite Supply or a Mixed Supply.
Assuming it falls within the meaning of Works Contract, we have to see whether you have any "fixed establishment" in the state of Uttar Pradesh. If you do not have any such fixed establishment there you need not take a registration in that state.
However, if you do not take a registration in U.P. and if you purchase material from U.P. then you will not get the Input Credit of the GST paid on purchases.
Also, as per law there is a requirement to take registration in the above situation as a "Casual Taxable Person" in the state of U.P. Many experts say that the provision of taking registration as a CTP where ever we are providing the service is not the intention of law and hence we need not take this registration. Hence, not taking registration is not risk free.
The first thing that needs to be done is to decide the nature of service you provide. It shall fall either under a Works Contract, a Composite Supply or a Mixed Supply.
Assuming it falls within the meaning of Works Contract, we have to see whether you have any "fixed establishment" in the state of Uttar Pradesh. If you do not have any such fixed establishment there you need not take a registration in that state.
However, if you do not take a registration in U.P. and if you purchase material from U.P. then you will not get the Input Credit of the GST paid on purchases.
Also, as per law there is a requirement to take registration in the above situation as a "Casual Taxable Person" in the state of U.P. Many experts say that the provision of taking registration as a CTP where ever we are providing the service is not the intention of law and hence we need not take this registration. Hence, not taking registration is not risk free.
05 August 2017
Thanks you so much sir
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