Hello experts and friends,
The question is very basic but need guidance and support.
A CA firm "CA-MAH" has GST registration in Maharashtra. It is appointed for internal audit services for Unit in Gujarat (Say "BRANCH-GUJ")and such company has registered business in Mumbai, Maharashtra (Say "HOCompany-MAH").
Every month CA-MAH will send its audit team to Gujarat for doing internal audit work. Subsequently, report is finalised in Mumbai, Maharashtra by the firm CA-MAH.
I have two question:
1. What is to be taken as PLACE OF Supply : MAH or GUJARAT ? - since part work and documents are available in Gujarat but report finalisation and meetings with management and Board are done in Mumbai, Maharashtra.
1. Whether CA-MAH needs to apply for registration as Casual taxable Person in Gujarat.
2. If not required to register as Casual taxable person - what is to be charged IGST or CGST/SGST as the billing would be addressed to HOCompany-MAH.
APPRECIATE ANY ASSITANCE ON THE SUBJECT ISSUE.
MANY THANKS...
CAclubindia
