Respected Sir,
Can anyone guide me for following situation :-
Let I am architect of Delhi.
Proving service to a property located in UP.
I had taken some consulting engineering service in relation to such property and engineer located in UP.
The consulting engineer charged cgst sgst as he taken as intra state supply as per sec 12(3)(a) i.e. location of immovable property irrespective my place of business.
Ques :
1. Since i am from delhi, so i am charging igst to property dealer of up.
So whether can i take input credit of cgst and sgst paid in UPfor consulting engineering service availed for providing service in UP.
2. If credit not available what to do for availing this credit.
3. Is consulting engineer can charge igst instead of cgst n sgst since i am outside the state.
4.Which provision of the act says that cgst of one state can not availed for payment if cgst of another state vice - versa sgst
Please answer all questions with reference of the act or rule or notification.
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INPUT of SGST and CGST of other state
Replies (3)
Consulting engineer has to charge IGST. He will raise Bill showing IGST. Credit will be available. If bill already issued, he will issue a Credit note for bill raised and will issue a fresh Bill.
confirm more.
confirm more.
If you are Registered as Regular Dealer under GST or not ....!!?
1. If yes you can provide to invoices inter State with IGST. Take input ITC for their invoiced amount by the way IGST - CGST and SGST.
If You are unregistered or Composition Dealer then you can't raise invoices to inter state supply of Goods/services....
1. If yes you can provide to invoices inter State with IGST. Take input ITC for their invoiced amount by the way IGST - CGST and SGST.
If You are unregistered or Composition Dealer then you can't raise invoices to inter state supply of Goods/services....
Both party are registered under GST i.e. architect of delhi and engineer of UP. Further since they are service providers hence composition scheme not available to them.
Further in my opinion
IGST is to be charged by engineer if inter state supply.
Since place of supply in present case is location of property i.e. UP is Intra State hence consulting engineer should charge SGST n CGST.
Since this SGST n CGST paid in UP hence credit of the same will not be available to the architect of Delhi.
Further in my opinion
IGST is to be charged by engineer if inter state supply.
Since place of supply in present case is location of property i.e. UP is Intra State hence consulting engineer should charge SGST n CGST.
Since this SGST n CGST paid in UP hence credit of the same will not be available to the architect of Delhi.
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