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IGST or CGST/SGST
if I am registered under Delhi and I have a warehouse in gurgaon (Haryana)....if one of my regular customer who works in gurgaon comes to buy a thing, stock of which is finished in my Delhi shop. I said him he can pay me here and take delivery of the goods from my warehouse....he agrees.....now what should I charge igst or CGST/sgst and why??
Replies (17)
In my opinion if you are registered only in Delhi and do not have separate registration for warehouse then you should charge IGST.
would your answer be same if instead of goods it would have been some kind of service....
In general, place of supply of services is location of service recipient where recipient is a registered taxpayer
In case recipient is any person other than registered taxpayer then place of supply will be
Location of service recipient( if address is available)
otherwise location of service provider.
In case recipient is any person other than registered taxpayer then place of supply will be
Location of service recipient( if address is available)
otherwise location of service provider.
CONCLUSION
1)IGST if
your customer is registered in Haryana or if not registered, you have his address of fixed esblishment or residential address.
2)CGST/SGST only when
That customer is unregistered and his address is unavailable on record because is this care your location will be place of supply.
1)IGST if
your customer is registered in Haryana or if not registered, you have his address of fixed esblishment or residential address.
2)CGST/SGST only when
That customer is unregistered and his address is unavailable on record because is this care your location will be place of supply.
In this case place of supply is Gurgaon. Assuming that your Gurgaon warehouse is not registered (if turnover is below Rs.20 lacs), you will not charge any tax. If you are registered in Gurgaon, you will charge CGST+SGST. As regards advance payment, your Delhi office will credit to your Gurgaon warehouse and not to the party. Your Gurgaon warehouse will credit to customer account.
you have to collect igst in case of service..also location of suply will be delhi and place of supply Gurgaw..
location and place???what is the difference??
as I am able to understand igst defines location of supplier of service as if the service is provided by a fixed establishment of any registered person than the location will be such fixed establishment....in this case it is gurgaon.....as we all agree the place of supply of service is gurgaon....hence this
will make it intra state supply.....
but it does not seem logical as dealer is registered in Delhi.....service consumed in Haryana.....and if it is intra state how a dealer can charge sgst as it will go in the pocket of Delhi government and not Haryana government.
1First of all this transaction in Inter state and NOT intra state
As this is inter state transaction u need to charge IGST
but if service is provided by a fixed establishment in gurgaon
Some portion of IGST will go in pocket of govt of Haryana as IGST is shared between central and state govt at specific percentage.
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