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GST TREATMENT

29 March 2018

What is the GST treatment for providing services to another inter-state branch of same entity e.g. Delhi branch provide service to U.P. whether Delhi branch has to charge GST from UP branch and whether UP branch can avail benefit of ITC ??

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2 Replies

Sahil Sanghi (15 Points)
Replied 29 March 2018

Yes GST will be charged... Since Registration is origin based hence concept of DEEMED DISTINCT applies to the situation...

Vivek Garg (102 Points)
Replied 30 March 2018

So my question that a person haf to pay tax as CGST & SGST but the tax was wrongly paid in IGST. As we know the govtm refund process so can that person show sale to another branch and Chage IGST so that the excess payt. can be adjusted and the branch from whom GST has been charged can claimed as it as an input although the beanch is of same entity