Place of supply (section 12 igst act)

IGST 830 views 8 replies
I understand that This section is to be taken into account when both location of Supplier (LOS) and Location of receipient (LOR) is in India. What do I do when I do not know the LOR ( yes he is unregistered)?
Should I hunt for it?
Replies (8)
No you don't have to if you dont know his location means you have sold at counter so intra state sales
even though recipent is unregistered under gst regime he must have some basic details right PAN card and company registration certificate or partnershipdeed e.t.c which gives you the details about receipient
name and contact number and address if available
sale party in chhatisgarh registration & purchsse party registration in maharastra but purchase party use goods in chhatisgarh
sale party charge igst or csgt.sgst
purchase party must and should have registration in chattisgarh if it is doing business (using goods) in chattisgarh
otherwise integrated gst..has to be collected in bill
To know whether CG/SGST or IGST the precondition is to know whether the"location of the supplier(LOS)" and "Place of supply(POS)" are in the same state ( If same then CG/SGST). In your case LOS is definitely Chattisgarh ,for POS refer section 10(1)(c) ( i presume ther is no movement of goods correct me otheriwse) u will find POS - " Location of goods at the time of delivery of goods to receipient " so here POS Also falls in Chattisgarh. thus CG/SGST
IGST is chargeable.
how could you say Mr. sunish ( replied on 29th Dec 2017 as )
CGST +SGST is chargeable

could you clarify.


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