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clarification for invoicing

Rajesh Kumar (CA Final) (190 Points)

09 October 2017

Hi,

We have branch in pune but all operations happening in bangalore.

We have rented building in pune for that we are claiming igst invoice to landlord but they are telling that place of supply is pune so they cannot raise igst invoice.

Kindly suggest for any notification regarding this.

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12 Replies

amar delo (article assistant) (115 Points)
Replied 09 October 2017

if u provide ur banglore branch gst number then they must raise invoice in which they must charge igst but if you provide pune branch gst number then they should charge cgst and sgst in invoice becoz of same state code

Rajesh Kumar (CA Final) (190 Points)
Replied 09 October 2017

We have provided bangalore gst number

Rajesh Kumar (CA Final) (190 Points)
Replied 09 October 2017

Is there any notification for this? Can you please share?

Rajesh Kumar (CA Final) (190 Points)
Replied 09 October 2017

Hello,

We have Rented Office Space in Pune but we dont have any GST number for Pune Office. so i am asking landlord to issue IGST invoice but they are giving below comment. kindly suggest whether we can take input or not ? and also please suggest whether they can issue IGST inovoice or not ?

According to the Place of Supply Rules stated in IGST Act,

The place of supply of services–

directly in relation to an immovable property, including services provided by architects, interior decorators, surveyors, engineers and other related experts or estate agents, any service provided by way of grant of rights to use immovable property or for carrying out or coordination of construction work.

shall be the location of immovable property located. As the query asked by you,

Place of supply of Service would be the location of the immovable property.

Therefore, Place of supply of service will be Pune, Maharashtra and CGST & SGST should be charged.

Also, you will get the input of SGST & CGST paid in this case.

It is fact that you will not be able to take credit of CGST & SGST charged in the invoice of rent paid in Maharashtra in below-mentioned case. But, as per the place of supply rules, we cannot charge IGST in this transaction.

So, If the client has registration in Maharashtra state then only, he can claim input of the same. If he doesn't have registration, then he may opt to register in Maharashtra state to get the input benefit.

RAJA P M ("Do the Right Thing...!!!") (127463 Points)
Replied 09 October 2017

Dear Rajesh Kumar.,
Well explained and Noted the points...
But,
Sorry to say above said way fully applicable to the "SERVICE PROVIDER". In your ways the service provider is the LANDLORD, not for you.

The Service Provider in Pune, He ll serve in pune he can give intra state supply of Services. So, he ll be give CGST and SGST invoice to you......

RAJA P M ("Do the Right Thing...!!!") (127463 Points)
Replied 09 October 2017

You don't have GSTIN in Pune. So, As per rule you are a URD in Pune...

Rajesh Kumar (CA Final) (190 Points)
Replied 09 October 2017

Last month they issued igst invoice as per our request so I took input in July and August month. What will be the implications for same.

Rajesh Kumar (CA Final) (190 Points)
Replied 09 October 2017

DEAR RAJA,
Also please let me know whether we need to take registration for pune office also.

If we take registration, then we need to file gst return and payment etc branch wise separately or consolidated. Hence we are handling accounts in bangalore only. Pune only for sales activities.

RAJA P M ("Do the Right Thing...!!!") (127463 Points)
Replied 09 October 2017

Originally posted by : Rajesh Kumar
	Last month they issued igst invoice as per our request so I took input in July and August month. What will be the implications for same.

It's very Simple...

Last month he give IGST invoice for your Satisfied or His Unawarnes... Also he is file his return with his CA/ Consultant. The CA / Consultant ll be given the Awarness and Warned...

This month he can't give that way...

RAJA P M ("Do the Right Thing...!!!") (127463 Points)
Replied 09 October 2017

Originally posted by : Rajesh Kumar
	DEAR RAJA, Also please let me know whether we need to take registration for pune office also. If we take registration, then we need to file gst return and payment etc branch wise separately or consolidated. Hence we are handling accounts in bangalore only. Pune only for sales activities.

Pune only for sales activities

How to you make sales activities for withour Reg in pune....?