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CGST , SGST OR IGST

13 March 2021

We have provided gst return filing service to a client , his registered state is orrisa...our registered state is telangana... Should we charge CGST , SGST or IGST?

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18 Replies

Rajkumar Patel (602 Points)
Replied 13 March 2021

Igst is to be Charged

kamal kushwaha (117 Points)
Replied 13 March 2021

IGST will be charged

Harshit Acharya (404 Points)
Replied 13 March 2021

How? please explain sir?

CA. Sourav Sarkar (Chartered Accountant ) (24578 Points)
Replied 13 March 2021

IGST is leivable

kavya sri (article assistant) (66 Points)
Replied 13 March 2021

Since the recepient of service is a registered person, place of supply will be the place of recipient and hence IGST to be charged

Harshit Acharya (404 Points)
Replied 13 March 2021

But I read that where supply is carried out a place other than registered place of business , then place of supply will be the place where supply is carried out.

CMA Poornima Madhava (CMA) (13097 Points)
Replied 13 March 2021

In case the service recipient is registered, the place of supply would be the place of the recipient of service.

If unregistered, location of service recipient (if address is available) else location of the service provider would be the place of supply.

Harshit Acharya (404 Points)
Replied 13 March 2021

Even if service recipient is registered , if the supply is carried at any other place than his registered place then that place will be the pos ..this is what I read.

CMA Poornima Madhava (CMA) (13097 Points)
Replied 13 March 2021

https://cleartax.in/s/place-of-supply-of-service-gst

See if this link is helpful.

Harshit Acharya (404 Points)
Replied 13 March 2021

I contention is on the basis of that article only

CMA Poornima Madhava (CMA) (13097 Points)
Replied 13 March 2021

From which place are you providing such services?

Harshit Acharya (404 Points)
Replied 13 March 2021

Registered place- telangana.

CMA Poornima Madhava (CMA) (13097 Points)
Replied 13 March 2021

If so, service is provided from Telangana to a registered recipient in Odisha. Place of supply in case of registered recipient is the place of such recipient.

Service is provided from Telangana to Odisha, which is an interstate transaction and hence IGST to be levied.

Harshit Acharya (404 Points)
Replied 13 March 2021

MADAM SERVICE IS PROVIDED IN TELANGANA , OUR REGISTRATION IS TELANGANA , RECIPIENT'S REGISTRATION IS ORRISSA .AS POS IS TELANGANA AND LOCATION OS SUPPLIER IS TELANGANA - CGST AND SGST MUST BE CHARGED ..THIS IS WHAT I AM THINKING...IF THIS IS INCORRECT , PLEASE PROVIDE BASIS...FOCUS ON THE MATTER THAT SUPPLY IS PROVIDED IN TELANGANA NOT ORISSA