Tushar Tulsian (124 Points)
30 June 2021SIR
I WANT TO KNOW I HAVE TO APPLY SGST AND CGST AUR IGST
I AM REGISTERED IN PUNJAB AMRITSAR I HAD TO BILLED GOODS TO PARTY B REGISTERED IN DELHI BUT PLACE OS SUPPLY IS AMRITSAR PUNJAB
PLEASE SUGGEST I HAD TO APPLY IGST AUR SGST AND CGST ON THE BILL
PLEASE REPLY URGENT
CA Altamush Zafar
(GST Consultant)
(15907 Points)
Replied 30 June 2021
Tushar Tulsian
(124 Points)
Replied 30 June 2021
`thanks for the reply but clarify me
that biiling is done to party registerd in delhi but place of supply is local
i charge igst aur sgst
CA Altamush Zafar
(GST Consultant)
(15907 Points)
Replied 30 June 2021
If you are sure that POS is in Punjab then you need to charge CGST and SGST.
CMA Poornima Madhava
(CMA)
(13097 Points)
Replied 30 June 2021
@ tushar
Since you have billed a registered person in Delhi, you may charge IGST in this case.
CA Akshay Hiregange
(Partner - Audit & Assistance)
(4515 Points)
Replied 30 June 2021
Dear Tushar
Your query is covered under Section 10(1)(b) of IGST Act - place of supply of goods -
When goods are supplied and delivered to the same state, but the billing is done to customer in another state, billing GSTIN to be considered as the place of supply. This would become an inter-State transaction and will be liable under IGST.
In case you have already charged CGST + SGST on earlier completed transactions, you need not make any changes in returns as section 19 of IGST Act r/w section 77 of CGST Act provide that interest would not apply, and payment of correct tax and refund of incorrect tax paid would be required only if proper officer creates an order for the same. Suo-moto changes not required.
Going forward ensure correct tax is charged to avoid issues during transfer and EWB.
Pankaj Rawat
(GST Practitioner)
(55032 Points)
Replied 01 July 2021
Dear CA Akshay Ji ,. If the CGST/SGST has been charged , then ITC to Delhi Recepient will not be available,Thus in that case he need to correct in his return.
CA Altamush Zafar
(GST Consultant)
(15907 Points)
Replied 01 July 2021
CA Akshay Hiregange
(Partner - Audit & Assistance)
(4515 Points)
Replied 01 July 2021
Yes Pankaj ji, where CGST SGST already charged then could be considered for corrections. GSTR 3B can be corrected to such extent. But if time period for amendments is passed as per sec 37 & 39, then should not make any changes and await dept. order (if any)
Tushar Tulsian
(124 Points)
Replied 01 July 2021
Sir problem is not that its is already charged aur not
Basically problem is
I had distributed some goods free of cost as scheme
I have to raise claim
Now company that is delhi based and i am in punjab saying to raise claim as follows
Billed to company name with gst no.
Place of supply company name c/o my firm name
And include sgst and cgst
Is it possible
CA Akshay Hiregange
(Partner - Audit & Assistance)
(4515 Points)
Replied 01 July 2021
Unsure what you mean. Can you give company names and clarify. Does Delhi co. want you to put Delhi co. GSTIN and charge CGST + SGST from Punjab? How would that help him, he will not be able to take credit also.
And please note, charging of tax is as per the law, not as per customer requirements. Non-compliance burden cannot be shifted when questioned later on.
Chirag Mehta
(41 Points)
Replied 06 January 2022
GST Live Certification Course (39th Batch) - April 2024 (Weekend Batch) (With Certificate)
"Live class on Python for Financial Analysis: Unlocking Efficiency in Accounting and Finance"
CAclubindia
