A transporter vendor has his gst registration in all over state in India .
He lifted / transported godds from all state.
But transporter use his gst invoice on Tamilnadu registration , except tamilnadu transport service ,he charged IGST
.Even though he had registration in relevant state.
Is this practice is correct.Is their any
contravention of law.
please guide
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Gst registration in All over state in India
Replies (10)
Quick Summary
Not a good practise, if GST registration is in every state then he has to raise invoice from respective State from where he operates the business for that invoice.
If all business carried on from Tamilnadu then there is no issue in following the same practice.
If all business carried on from Tamilnadu then there is no issue in following the same practice.
Is any contravention of Law
GST REGISTRATION IN ALL OVER STATE
But he used only one state registration for all state
No contravention of law, but it depends on from where he provide services.
What is all over state? does it mean registration is there in all states?
Yes , gst registration in all over state
Section 9 of the CGST Act:
- This section outlines the liability to register under GST. It states that every supplier shall be liable to be registered under this Act in the state or union territory from where they make a taxable supply of goods or services or both, provided their aggregate turnover in a financial year exceeds twenty lakh rupees.
What is the effect of this sec.9 to supplier. He used his one state registration & give service in all over India & charged Igst ,other than his regis.state
We must understand when we buy goods, the company has the right to supply customers from any state. In case of transporters, they are doing logistics business. They just send lorries as their service. If you live in Pune and ask for his service, he might send you a lorry available in Pune but bill you from Chennai to claim ITC. This is not right practice because place of supply is compulsory under invoice act. Your correct
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