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RCM ON TRANDPORT


yash (accountant)     02 June 2020

yash
accountant 
 31 likes  509 points

| My Other Post

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.

avater

Swati Jain (CA IN PRACTICE)     02 June 2020

Swati Jain
CA IN PRACTICE 
 7 likes  94 points

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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.

avater

yash (accountant)     02 June 2020

yash
accountant 
 31 likes  509 points

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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?

avater

Pankaj Rawat (GST Practitioner)     03 June 2020

Pankaj Rawat
GST Practitioner 
 3598 likes  48756 points

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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.

avater

Swati Jain (CA IN PRACTICE)     03 June 2020

Swati Jain
CA IN PRACTICE 
 7 likes  94 points

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Yes Agree with Mr Pankaj.


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