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PLACE OF SUPPLY in case of service

Others 995 views 3 replies

shashank kumar

73 Points Posted on 13 February 2020

if I have CA firm in delhi and provide professional services to company in Maharashtra but services provided from the place where my ca office is.

Whether is it mandatory to get the Maharashtra GSTN registration number or to provide bill to company by putting IGST ?

Also please provide section under which above explanation of the GSTN REGISTRATION for the mandatory point requirements or not in case of place of supply?

Replies (3)

prasad Nilugal

GST Practitioner & Accounts

15093 Points Posted on 13 February 2020

Refer section 12(1) (2) (a) of the IGST act 2017 .

Services made to registered person then place of supply will be location of such person .

confirm with others also.

shashank kumar

73 Points Posted on 14 February 2020

Than you say that we made a bill of professional services by putting IGST in them, in case of professional services provided to the company from Delhi but service given to Maharashtra company services like professional tax return but giving that service from Delhi our office means own CA office, than we put IGST in bill when we give to Maharashtra company.

prasad Nilugal

GST Practitioner & Accounts

15093 Points Posted on 15 February 2020

In my opinion You are issuing Invoice in the name of the company registered under GST and same is located Maharashtra ,then IGST will be applicable ,even though work has been done in Delhi office because section 12(2) (a) of IGST act 2017 only applicable , you think any other section applicable ,so let me know ,I mean your or any others Opinion . you may confirm form others also.