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Place of supply and registration

30 October 2018

A supplier was registered in Goa in old tax regime as service tax payer.

Now the supplier has taken GST registration in Maharashtra and supplying services to Goa by putting IGST.

Can he do business from Maharashtra to Goa by putting IGST, although he mentioned two address in invoice of IGST one of Goa one of Maharashtra, and he was registered in service tax payer in Goa

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10 Replies

prasad Nilugal ( GST Practitioner & Accounts ) (14151 Points)
Replied 30 October 2018

supplier should registerd under GST in Gao for charging IGST and for further busniess . please confirm

Dindayal singh (29 Points)
Replied 30 October 2018

please elaborate ?

my doubt is can he do supply services from Maharashtra GSTIN to Goa, although he had registered premises in Goa in service tax regime.

prasad Nilugal ( GST Practitioner & Accounts ) (14151 Points)
Replied 30 October 2018

Is your Goa busniess is registered under GST and got GSTN number ?.

Dindayal singh (29 Points)
Replied 30 October 2018

provisional GSTIN number was there but that's inactive, now in August 2018 have taken registration from Goa.

prasad Nilugal ( GST Practitioner & Accounts ) (14151 Points)
Replied 30 October 2018

As per section 24 of the CGST act if you are having mutiple busniess verticals separate registration for each busniess vertical is requried . you have to active your GSTN no in Goa .

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 30 October 2018

As per Section 22 CGST

Every supplier shall be liable to be registered under this Act in the State or Union territory, FROM WHERE he makes a taxable supply of goods or services or both,

As to the Above the person if Registered in Maharatra from there he can do supply to any states by charging IGST, No need get himself registered in every states where he does supplies

Dindayal singh (29 Points)
Replied 30 October 2018

Yes agreed, but why he has taken new registration from Goa?

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 30 October 2018

No need ......... In GST

prasad Nilugal (3909 Points)
Replied 30 October 2018

As per section 22 sub section 2 , every person who on the day immediately preceding the appointment. day ( 1/7/2017) is registered under. existing law , shall. be liable to be registered under this act (GST) with effect from. appointment day , as he has registered. under. service. tax law .

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