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INTER STATE SUPPLY OF SERVICE

20 July 2017

We registered in MP under GST AND SUPPLY SURVICES IN Delhi catering services and House maintainence services in Delhi we have no address proof in Delhi so whether we required registration in DELHI GST ALSO?

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10 Replies

Kunal Pansari (Accountant) (1037 Points)
Replied 20 July 2017

As GST is PAN India Tax System, you don't need to register in Delhi.

Sandeep Upadhyay (1518 Points)
Replied 20 July 2017

You can raise invoice from MP and charge IGST for inter state supply

sudarshan (CA) (745 Points)
Replied 21 July 2017

I differ with the answers . The person provides servies in Delhi and not from MP and hence registration to be taken at Delhi and local GST to be paid

this is because;

Location of supplier : location of supplier is where a supply is made from a place other than the place of business for which registration has been obtained, (a fixed establishment elsewhere), the location of such fixed establishment , so Delhi

Location of receipient : Delhi

hence both are delhi and place of supply is location of receipient , so it is intra state supply of services.

1 Like

Narayan Shivhare (CA) (64 Points)
Replied 21 July 2017

Mr. Sudarshan, I also have this view but i want to take second opinion thats why i post this issue here Thanks Every one....

Sandeep Upadhyay (1518 Points)
Replied 21 July 2017

@ sudarshan
What's the problem in paying IGST
Also according to place of supply service
If both are registered then place of supply is location of registration so IGST is applicable

sudarshan (CA) (745 Points)
Replied 22 July 2017

Subject to the provisions of section 12, supply of services, where the location ofthe supplier and the place of supply are in––
a) two different States;
b) two different Union territories; or
c) a State and a Union territory,
shall be treated as a supply of services in the course of inter-State trade or commerce

in this case , no doubt place of supply is Delhi (assuming registered place of customer) but location of supplier is not MP as the services are provided in Delhi where the supplier has no registration so fixed establishment rule will apply , location of supplier is also Delhi and hence intra state service.

Anurag Agarwal (CA Final, Advocate) (292 Points)
Replied 22 July 2017

If we consider the location of supplier on the basis of fixed establishment, how can delhi be a fixed establishment..??

Mehar Singh (9 Points)
Replied 22 July 2017

In short, IGST will be applicable, so why require registration for other state.

Anurag Agarwal (CA Final, Advocate) (292 Points)
Replied 22 July 2017

That's what am saying..IGST will be applicable.

Location of supllier (M.P) and place of supply is (Delhi).

Sandeep Upadhyay (1518 Points)
Replied 22 July 2017

@ sudarshan
In above query it is not clear about recipient registration so as previously said that (assuming recipient is registered ) IGST applicable

But if recipient is unregistered place of supply is location of services rendered then
SGST and CGST applicable

Also for inter state supply registration is mandatory so registration in Delhi required