Respected sir/madam,
Its my courier bussiness. I am registering in GST. Also, debtors are registered in GST in the same state and the place of supply is out of country should I pay Charge CGST/SGST or IGST?. Kindly help me
Menu
Place of supply is out of country
Replies (7)
You need to pay tax. Have a look at this link https://cleartax.in/s/place-of-supply-of-goods you can get a solution to your issue.
Whether your Recipient is in Within India? If so and If the recipient is registered under gst, in that case the place of supply shall be fixed under Sec.12(8) of IGST Act. And according to this section the POS shall be the location of the registered recipient and accordingly cgst, sgst or igst shall have to be levied.
If the Recipient's place is outside India, in that case the POS shall be fixed U/s 13, where it says that POS will be the destination of goods, hence not taxable.
Sorry, If the Recipient's place is outside India, in that case the POS shall be fixed U/s 13, where it says that POS will be the destination of goods, hence it is to be treated as Inter-state supply, hence IGST shall be levied. If it satisfies the conditions to become export service then only it shall be treated as zero rated supply and benefit of ZRS can be obtained.
IGST ..you have to pay...
and same collect from debtors
and same collect from debtors
As per the proviso inserted in Amendment Act 32 of 2018 , & the same was effective by Notification 1/2019 IGST Act
"Provided that where the transportation of goods is to a place outside India,
the place of supply shall be the place of destination of such goods.".
Hence the Courier company is liable to charge IGST
"Provided that where the transportation of goods is to a place outside India,
the place of supply shall be the place of destination of such goods.".
Hence the Courier company is liable to charge IGST
ok sir. but,how show in GSTR 1
Can be manually change to interstate therein gstr 1 ,
In case of hotel they also show CGST/SGST to intersate taxpayer
Recent Topics :
- Advice needed: Hypothetical case of non-filing of
- Demand Raised for Cess Amount Despite Section 89 R
- WRONG BILL NO FILED IN GST R1
- Addtional trade name for my another firm
- Commission / Agency Business without books: REAL E
- Difference between AIS and 26AS data.
- Applicability of FCRA to Article Processing Fees (
- GST Return
- Practical queries on buy back of shares
- Any faculty recommendations for latest batch recor
Related Topics :
CAclubindia
