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in case of casual taxable person

25 September 2017

Dear all
in case of casual taxable person supplier have to take a temporary registration in the State in which he is intending to do his business. and also require to pay advance payment. but suppose a person of UP come to delhi for do a temporary sessional business and he made a supply to the person of rajasthan. than as per gst rule the supply is interstate . and CG will share it with destination state .than payment made to delhi govt. in advance will be refundable or credit adj. ( sir i called it interstate as GST is consumption based tax. and rajasthan person ask to mention the state in billing address. )

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2 Replies

chandan.ramsinghani@gmail.com (116 Points)
Replied 25 September 2017

No advance paid to delhi govt is adjsuted against igst and the amount of igst transffered to cg and cg will transfer the same to raj governt..if any balance will remain left..then such will be refundable by delhi govt...

RAMESH KUMAR SINGLA (PROFESSIONAL) (1777 Points)
Replied 25 September 2017

There is no difference in casual supplier or a regular supplier of goods/services except that a casual registered supplier is required to take temporary registration in the state where goods/services are to be supplied and tax is to be paid in advance in that state. Once temporary registration taken, the provisions in respect of place of supply of goods/services become applible. Pl see section 12 of IGST Act and you will get the answer.

Place of supply depends upon the location of the supplier and the location of the recipient in India. It appears from the facts given by you that the place of supply is Delhi, therefore, the IGST will be shared between Centre and Delhi. The billing address is not important.