Registration under gst.
This query is : Resolved
21 July 2017
Sir,
My client is engaging in travel business. He his buying air tickets from air lines or primary travel agency (IATA). airlines or primary travel agencies are giving commission to him. As per service tax turnover over is calculating as per commission basis. He received around 8-9 lacs commission per annum.
In uttarakhand GST is exempted upto 10 lacs p.a. but airlines or primary agencies are located in other state & they charges IGST on commission.
So he is liable for GST or not. If yes then he claim IGST as ITC, while he selling in uttarakhand (CGST/SGST).
My client is engaging in travel business. He his buying air tickets from air lines or primary travel agency (IATA). airlines or primary travel agencies are giving commission to him. As per service tax turnover over is calculating as per commission basis. He received around 8-9 lacs commission per annum.
In uttarakhand GST is exempted upto 10 lacs p.a. but airlines or primary agencies are located in other state & they charges IGST on commission.
So he is liable for GST or not. If yes then he claim IGST as ITC, while he selling in uttarakhand (CGST/SGST).
21 July 2017
Commission agents require compulsory registration us/ s 24(vii)
02 August 2017
Sales Invoice
Sl. N. Descriptions Basic Fare Taxes Total Amount
1 Mr. Singh Travel from DDN to DEL 2,500.00 4,800.00 7,300.00
vide PNR No. JWPRN8 via Jet Airways
Total 7,300.00
Service Charges 500.00
Service Tax on SC @ 15% 75.00
Net Payable 7,875.00
Purchases Bill
Sl. N. Descriptions Basic Fare Taxes Total Amount
1 Mr. Singh Travel from DDN to DEL 2,500.00 4,800.00 7,300.00
vide PNR No. JWPRN8 via Jet Airways
Total 7,300.00
(-) Com on Basic 1% 25.00
(+) Service Tax on SC @ 15% 3.75
(+) TDS on Com @ 5% 1.25
Round off -
Net Payable 7,280.00
As per service tax our turnover is comm + service charge 525
Requesting to you please adivse to me how can implement the GST in travel agent bill.
Sl. N. Descriptions Basic Fare Taxes Total Amount
1 Mr. Singh Travel from DDN to DEL 2,500.00 4,800.00 7,300.00
vide PNR No. JWPRN8 via Jet Airways
Total 7,300.00
Service Charges 500.00
Service Tax on SC @ 15% 75.00
Net Payable 7,875.00
Purchases Bill
Sl. N. Descriptions Basic Fare Taxes Total Amount
1 Mr. Singh Travel from DDN to DEL 2,500.00 4,800.00 7,300.00
vide PNR No. JWPRN8 via Jet Airways
Total 7,300.00
(-) Com on Basic 1% 25.00
(+) Service Tax on SC @ 15% 3.75
(+) TDS on Com @ 5% 1.25
Round off -
Net Payable 7,280.00
As per service tax our turnover is comm + service charge 525
Requesting to you please adivse to me how can implement the GST in travel agent bill.
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