Please let me give my opinion again in this regard.
Dear Mr.Raja, I think you have another query w.r.t POS towards a Hotel.
As Mr.Suraj rightly said, there are two separate issues we are obviously discussing thereon.
1. Where to register in case of a Hotel?
2. Where to register in case of commercial rental income to be received from another state other than the registered state?
Let us have a look once again:
1.(a) For the hotel, POS is say Tamilnadu because the property is located at Tamilnadu.
(b) Place of registration (where to register) is not dependent on the place of supply. POS is for determination of tax whether to be charged as intra state supply or inter state supply (i.e., CGST,SGST,UTGST or IGST).
(c) Registration is required at the place where the business is carried on i.e., Place of business and the place of business is the location of the supplier (LOS)
(d) For the said hotel, the POB and LOS is also at Tamilnadu only. Hence registration is also required at Tamilnadu.
2.(i) For the commercial property, the POS is also Tamilnadu because the property is located at Tamilnadu.
(ii) Whereas his usual place of business is in Andhra as he is already registered in Andhra.
(iii) Here the POB i.e., LOS is different from that of POS.
(iv) Further more, he has not any fixed establishment u/s2(7) of IGST or any such business address in Tamilnadu.
(v) In a case if he had any such fixed establishment or any business place as the case may be, then he shall be required for registration at Tamilnadu also.
(vi) In the given query, no such other place of business other than Andhra.
(vii) Hence not required for registration in Tamilnadu.
(viii) As per the definition 'FROM where he makes taxable supply is made" is different from that "TO which state the taxable supply is made"
(ix) In this case, "FROM Andhra TO Tamilnadu", whereas in the other case "FROM Tamilnadu TO Tamilnadu only"
Hope it is clear and invite others' view.
CAclubindia
