Naveen Mathur (Accountant) (80 Points)
29 June 2018
Ruchika Somani
(Coaching and Practice in Tax Audit Law.)
(4429 Points)
Replied 29 June 2018
They need to obtain GST of respective states.
PLace of Service provided matters
RAJA P M
("Do the Right Thing...!!!")
(127417 Points)
Replied 29 June 2018
Ruchika Somani
(Coaching and Practice in Tax Audit Law.)
(4429 Points)
Replied 29 June 2018
| Originally posted by : RAJA P M | ||
 |
You can issued IGST Invoice... |  |
Thats in case of Goods but in case of service to be provided GST registration is must.
RAJA P M
("Do the Right Thing...!!!")
(127417 Points)
Replied 29 June 2018
Ruchika Somani
(Coaching and Practice in Tax Audit Law.)
(4429 Points)
Replied 29 June 2018
| Originally posted by : RAJA P M | ||
|
So, What is Your reply...?No more solution Both of the reply by You... | |
I have replied up.
Registration is must.
RAJA P M
("Do the Right Thing...!!!")
(127417 Points)
Replied 29 June 2018
CA Shivam Arora
(Chartered Accountant)
(2414 Points)
Replied 29 June 2018
1st we should determine the place of supply(POS) here. To determine the POS, we must know what type of service has been provided!
So Mr. Naveen Mathur, tell us the type of service provided!
RAJA P M
("Do the Right Thing...!!!")
(127417 Points)
Replied 29 June 2018
Ruchika Somani
(Coaching and Practice in Tax Audit Law.)
(4429 Points)
Replied 29 June 2018
Service of any kind is taxable at the place where it is provided.
So accordingly service provider needs to raise bill to recepient and if its outside state IGST will levy.
Same way recepient needs to have GST registration at the place of service receipt.
RAJA P M
("Do the Right Thing...!!!")
(127417 Points)
Replied 29 June 2018
Naveen Mathur
(Accountant)
(80 Points)
Replied 29 June 2018
CA Shivam Arora
(Chartered Accountant)
(2414 Points)
Replied 29 June 2018
Rule for charging IGST- When location of service provider and POS is in 2 different states.
Example 1:-suppose in case of service related to immovable property POS is location of such immovable property. Say here immovable property is in Kanpur, therefore POS is Kanpur and location of service provider is in Delhi. Thus IGST is to be charged.
Example 2:-Suppose in case of training and appraisal service provided to registered person, POS is location of such registered person. Say here training took place at Kanpur but receiver is located in Delhi, therefore POS is Delhi and location of service provider is also in Delhi. Thus CGST & SGST is to be charged.
Thus determination of service plays an important role in determining POS, which in turn is relevant for determining whether CGST/SGST to be charged or IGST to be charged.
Pankaj Rawat
(GST Practitioner)
(55037 Points)
Replied 29 June 2018
CAclubindia
