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Is this IGST?

15 January 2018

Situation
Person 'A' having registration in Karnataka buys a goods from a TAMILNADU registered dealer.

Situation 2
Is it IGST even if 'A' buys goods going to TAMILNADU itself

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13 Replies

RAJA P M ("Do the Right Thing...!!!") (127269 Points)
Replied 15 January 2018

1. IGST
2. CGST and SGST....

1 Like

Rajesh Sodha (25 Points)
Replied 15 January 2018

1 IGST
2 IGST
As place of supply is place of reg recipient

Akhil Rajeev Reddy (Article Assistant) (121 Points)
Replied 15 January 2018

Tax can be determined based on the POS and location of supplier

POS for can be location when the goods are terminated for delivery to the recipient

If both POS and location of supplier falls in the same state, then CGST and SGST, otherwise IGST

vinay kumar (178 Points)
Replied 16 January 2018

@ RAJA P M
@ Dhirajlal rambhia

Sir in situation 2 'A' is a registered dealer in Karnataka and purchases goods going to Tamilnadu itself

I agree that it is CGST and SGST.

BUT since 'A' is registered dealer in Karnataka and not in Tamilnadu.

I think 'A' cannot avail ITC

please correct me if I am wrong

vinay kumar (178 Points)
Replied 16 January 2018

can 'A' request Tamil Nadu dealer to upload the bill as IGST

Rajesh Sodha (25 Points)
Replied 16 January 2018

if it is ship to bill to transaction than IGST otherwise cgst and sgst .but it will not be a bussiness transaction.

Kamlesh Kumawat (45 Points)
Replied 16 January 2018

@ rajesh sodha agree with you sir.
because gst is a destination based tax and the pos will be the place of registered person.

vinay kumar (178 Points)
Replied 16 January 2018

please any one answer to my question

since 'A' is registered dealer in Karnataka and not in TAMILNADU.

can 'A' avail ITC

vinay kumar (178 Points)
Replied 16 January 2018

can 'A' request TAMILNADU dealer to update the bill while filling return as IGST

Kamlesh Kumawat (45 Points)
Replied 16 January 2018

yes you can avail itc of igst against first for your igst payable and thereafter only for cgst payable.
and supplier have to show this supply as inter state supply

vinay kumar (178 Points)
Replied 16 January 2018

No my question is 'A' is a registered dealer in Karnataka and when 'A' himself goes and buy the goods in tamilnadu. the supplier of tamilnadu will collect CGST and SGST from 'A' .
But my question does ITC is available to 'A'