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Casual taxable person

Shivani (Learner) (1881 Points)

24 October 2017

Dear Friends

CA registered in Delhi provides audit services in Noida (UP).

Will he have to get himself registerd in UP as a Casual Taxable Person?

Meaning one normal registration as a Taxable Person in Delhi and another registration in UP as a Casual Taxable Person?

Regards

Shivani

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7 Replies

CA Altamush Zafar (GST Consultant) (15907 Points)
Replied 25 October 2017

No need for such registration
Just charge igst

Shivani (Learner) (1881 Points)
Replied 26 October 2017

please explain why

CA Altamush Zafar (GST Consultant) (15907 Points)
Replied 26 October 2017

The CA is registered in Delhi. The place of supply is in UP. The service is being provided from Delhi. Therefore IGST will be charged.

Shivani (Learner) (1881 Points)
Replied 27 October 2017

dear altamush

As per section 8 of IGST Act, a supply is considered intra state supply if both the place of supply and location of supplier is within the same state.

in this example CA is providing services by visiting Noida, so his location is in Noida and place of supply is also in Noida so dont you think it should be considered as intra state supply?

if not why?

regards

CA Altamush Zafar (GST Consultant) (15907 Points)
Replied 27 October 2017

As per definitions location of supplier is his registered office

Shivani (Learner) (1881 Points)
Replied 29 October 2017

thanks for reply.

but consider the following example.

X is a supplier of GOODS and is registered in Delhi.

Now if he takes some of goods to Noida to sell them in an Exhibition Fair, will he be considered a Casual Taxable Person and require to register as CTP in UP?

regards

CA Altamush Zafar (GST Consultant) (15907 Points)
Replied 29 October 2017

The definition for location of supplier of goods is not given therefore it will be understood in the actual sense that is from where the goods are being sold. Therefore here registration under casual taxable person required.