RCM ON TRANDPORT

RCM 284 views 4 replies

yash

accountant

519 Points Joined January 2019

Dear sir,

please suggest that i need to pay RCM under CGST/SGST or IGST in following situations.

i am manufacturer in Gujarat & purchase good from Tamilnadu. and we pay RCM on transportation

Situation 1- Transporter registered office is in Tamilnadu & also branch office in Gujarat.

Situation 2- Transporter registered office is in Tamilnadu & no branch office in Gujarat.

Thanks in advance.

Replies (4)

Swati Jain

CA IN PRACTICE

94 Points Joined December 2012

In my opinion in both the cases IGST need to be pay as

place of supply- Gujrat

Location of recipient -Tamilnadu

both are in different states so IGST will be charged

and existence of branch office doesn't affect this.

yash

accountant

519 Points Joined January 2019

Dear Swati, in case of supply of service, place of supply is where u receive the service and in this case i m receiving the service in Gujarat. assesse registered in Gujarat receive service in Gujarat. so i need to pay CGST/SGST?

Pankaj Rawat

GST Practitioner

55062 Points Joined June 2017

Dear Yash

As per Section 12(8) of IGST Act , POS will be location of Recepeint if he is registered.

1. If you got the bill from Branch (Gujarat) , then it's CGST/SGST attracts , but when the bill is Raised from Tamil Nadu then IGST is applicable.

2. IGST Applicable.