Registration required????
Ashish Patnaik (4 Points)
08 April 2020Ashish Patnaik (4 Points)
08 April 2020
Shivam RC
(Student)
(23683 Points)
Replied 08 April 2020
CA Naveen Chand
(Chartered Accountant)
(12729 Points)
Replied 09 April 2020
turnover > 20 lakhs need to get register
CA Naveen Chand
(Chartered Accountant)
(12729 Points)
Replied 09 April 2020
but renting of residential dwelling for use of residence is exempt
Important Note : Dwelling does not include Hotels , Inn , Guest House etc
Ashish Patnaik
(4 Points)
Replied 09 April 2020
suraj
(Student CA Final )
(288 Points)
Replied 09 April 2020
mvramana
(Student)
(285 Points)
Replied 09 April 2020
harsha reddy
(16 Points)
Replied 09 April 2020
suraj
(Student CA Final )
(288 Points)
Replied 09 April 2020
harsha reddy
(16 Points)
Replied 09 April 2020
Shivam RC
(Student)
(23683 Points)
Replied 09 April 2020
RAJA P M
("Do the Right Thing...!!!")
(128085 Points)
Replied 09 April 2020
Pankaj Rawat
(GST Practitioner)
(55047 Points)
Replied 09 April 2020
mvramana
(Student)
(285 Points)
Replied 09 April 2020
We need to analyse Location of Supplier u/s.2(15) and Fixed Establishment u/s.2(7) of IGST Act, read with Place of Business u/s.2(85) of CGST Act.
Since he is already registered in Andhra, Location of supplier (LOS) is Andhra Pradesh where his usual place of business (POB) is carried on which is also Andhra Pradesh.
In case if he had any fixed establishment in Tamilnadu, then POB would also be Taminadu apart from the POB in Andhra Pradesh.
In the given query, .LOS and POB are located in Andhra and he has no any such fixed establishment in Tamilnadu.
Hence he is not required to get registration in Tamilnadu and the transaction is Interstate activity and IGST invoice is enough to raise.
Thank you
Live Course on Invoice Management System (IMS) - 2nd Batch(With Recording)