In case of a CA Firm having branch office in U.P. and head office is in M.P. , providing services to clients stiuted in respectives states and having turnover less than 10 lacs , is required to get Registered under GST.
CA Umesh Agrawal (Proprietor) (37 Points)
16 June 2017In case of a CA Firm having branch office in U.P. and head office is in M.P. , providing services to clients stiuted in respectives states and having turnover less than 10 lacs , is required to get Registered under GST.
PRABIR PAUL
(*****Accountant***** Never insult to any person for any kind of lack of knowledge or misread.)
(1443 Points)
Replied 16 June 2017
Less than 10Lakhs is not subject to registraton.
But Yes the person will be liable for registration if this CA firm make inter state supply.....
Separate registration needed in U.P and M.P.
CA Umesh Agrawal
(Proprietor)
(37 Points)
Replied 16 June 2017
Can u describe interstate supply in case of CA firm providing audit services in U.P. and raising bill in M.P.
PRABIR PAUL
(*****Accountant***** Never insult to any person for any kind of lack of knowledge or misread.)
(1443 Points)
Replied 16 June 2017
Please note that here:-
Where the place of service provided that is important..
Place of recipient is not important....
Service provided from U.P. to U.P but bill raised to M.P will be treated as Intra State Supply...
Here SGST and CGST will be attractable...
CA Umesh Agrawal
(Proprietor)
(37 Points)
Replied 16 June 2017
So if firm is issuing bill in U.P. for services provided within U.P. and same practise is following by firm for services provided in M.P., than there is no need for GSt registration
PRABIR PAUL
(*****Accountant***** Never insult to any person for any kind of lack of knowledge or misread.)
(1443 Points)
Replied 16 June 2017
As I said registration is requered in that place from where services you are providing......
registration is not dependent where you have provided services..
From U.P. to U.P - Reg. needed in U.P.
From U.P. to M.P- Reg. needed in U.P.
From M.P. to W.B - Reg. needed in M.P
Hope this example has been cleared your doubt......
CA Umesh Agrawal
(Proprietor)
(37 Points)
Replied 16 June 2017
So if firm is issuing bill in U.P. for services provided within U.P. and same practise is following by firm for services provided in M.P., than there is no need for GSt registration
CA Umesh Agrawal
(Proprietor)
(37 Points)
Replied 22 June 2017
Thanks ,
I have a query regarding RCM and GST.
Mr X is in business of Plying and hiring trucks. He has 2 trucks which he use to transport goods and he also hire trucks from other persons for supply of goods. His turnover is above ₹ 5 Crores and he is not regstered under Service Tax . How will GST is going to effect him and also what is the defination of GTA and Transporters for the purpose of GST
CAclubindia
