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Registration in different state under gst

Registration 363 views 1 replies

Darryl D

Accounts

45 Points Posted on 29 June 2017

Our company is Service Provider & provides services under category Supply of Tangible Goods Service. We have only registered office premises in Mumbai, Maharashtra however we provides services all over India in customers premises. We have taken registration of GST at our Mumbai Office address. We don't have any branch or other premises in India. Our query is as GST is destination based tax. So shall we have to take registration of GST in each & every state where we are providing services? if Yes then on what basis we can take registration as we don't have any establishment in our name. & if No then what tax we have to charge on Interstate Supply of Service

Replies (1)

CA Aditya Goenka

CA Practice

174 Points Posted on 29 June 2017

Yes GST is destination based tax means the tax will go to that state govt where the goods and services are finally consumed,but you dont have to worry about that beacuse for this, the above thing will not matter.

You have to apply rules for place of provision of servces in gst

So if you are providing any service to a fixed establishment of your client then the place of provision will be his premises

SO if his premises is not in your state then it means that its an inter state transaction. so you have to charge IGST