ADNAN HUSSAIN (Student CA IPC / IPCC) 16 October 2020
Im a registered dealer in Hyderabad (Telangana state).
My supplier sends goods from Punjab to Telangana state through GTA.
The GTA head office is in my state i.e, Telangana and has branch in punjab from where the booking is done.
The LR which i received, H.O address of my state is mentioned.
So my doubt is whether i have to pay IGST or CGST/SGST on RCM?
ANIRUDDHA NANDI (Student) 16 October 2020
As per my opinion, it is similar to buyer and seller are in the same state but delivry in different state as per order of buyer. In such case as the supply is from Punjab, so invoice will attract IGST though it can be generated at H.O.
Pankaj Rawat (GST Practitioner) 16 October 2020
Since the Recepeint is Registered dealer the POS shall be location of Recepeint.
So if in GR only HO address is mentioned then CGST/SGST is applicable. (As per Section 12(8) of IGST Act)
Note : For more clarification kindly ask for the bill for the same by GTA
Pankaj Rawat (GST Practitioner) 17 October 2020
first of all kindly chk your GSTR-2a for the same that whether the GTA has declared under CGST/SGST or IGST .
have you availed the input for RCM paid in Wrong head ?????
Pankaj Rawat (GST Practitioner) 18 October 2020
@ ADNAN HUSSAIN
so if you have paid in wrong head then & assuming not availed the credit for the same (as not clarify by you) , pay in correct head & claim refund for wrongly paid.