Dear sir/Madam
We are running a hotel in Uttrakhand and our agent is in Delhi can we charge them IGST or not.
My second query If my corporate/Agent is not in same state can we issue IGST invoice.
Regards
Anuj Sachdeva
7252857565
Anuj Sachdeva (accounts manager) (22 Points)
28 June 2017Dear sir/Madam
We are running a hotel in Uttrakhand and our agent is in Delhi can we charge them IGST or not.
My second query If my corporate/Agent is not in same state can we issue IGST invoice.
Regards
Anuj Sachdeva
7252857565
Purnima
(Professional)
(289 Points)
Replied 28 June 2017
IGST is leviable only in case of Inter-state supplies.A supply is called intra state only when location of supplier and place of supply(POS) is within same state else supply will be inter state.Now applicability of CGST and IGST will be determined by place of supply provisions.In section 12 of cgst act it is specifically mentioned that POS for services in relation to immovable porperty will be location of immovable property and it includes hotel service as well.As per your query LOS is uttrakhand and POS is also uttrakhand,hence it is intra state supply :CSGT & UttrakhandSGST applicable.You cannot charge IGST even to your agents located outside state for services rendered in your hotel
Ramandeep Singh
(Article)
(40 Points)
Replied 05 July 2017
Babajan
(Accountant)
(69 Points)
Replied 07 February 2018
we have to shown in ineligible ITC or we should account this invoice including GST.
Dhananjay saraf
(Chartered Accountant)
(254 Points)
Replied 07 February 2018
You have to expense it off.
Babajan
(Accountant)
(69 Points)
Replied 07 February 2018
we will expense it off. suppose if service provider paid gst & shown in GSTR-1 then we have to accept it or reject the same?
Dhananjay saraf
(Chartered Accountant)
(254 Points)
Replied 07 February 2018
Reject it.
Right now no GSTR-2 is available
Babajan
(Accountant)
(69 Points)
Replied 07 February 2018
Or should i inform to service provider to show invoice in B2C?
Sathyanarayanan Swaminathan
(2 Points)
Replied 25 January 2019
Hello Madam,
What is the treatment,when the POS is one state and the recipient of the service belongs to SEZ units of different states.
Do we need to charge IGST or CGST & SGST?
pamidi ramasubbaiah
(2 Points)
Replied 12 March 2020
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