Become a Govt. Certified GST Practitioner in just 60 hrs. Register Now!

Tax on immovable property

20 May 2019

One contractor who has built the building in Maharashtra, contactor has taken services of artitect, who are located in M. P. and not registered in GST due to exemption treashhold limit. My query is that when artitect will issue invoice, whether GST will charge or not?

Reply
Follow
Share

4 Replies

RAJA P M ("Do the Right Thing...!!!") (128101 Points)
Replied 20 May 2019

If the said Architect is not registered under GST then He can't issue Tax Invoice.
Only He can give normal bill (Bill of Supply as per GST act)

Upgrade to CAclubindia Pro. Subscribe Now!

CA Haritha Komma (Chartered Accountant) (1147 Points)
Replied 20 May 2019

He cannot charge GST as not registered. Neither you are liable under RCM.

Bill of supply needs to be issued by a registered person when supplying exempted supplies or registered under composition scheme. I dont think so it is for unregistered person..

RAJA P M ("Do the Right Thing...!!!") (128101 Points)
Replied 20 May 2019

RCM not applicable.

Also read the word of "NORMAL BILL"

Shivam RC (Student) (23683 Points)
Replied 20 May 2019

Agree with the above mentioned comments.

If the Architect is not Registered under GST Regime, then he cannot issue a Tax Invoice and collect GST from the recipient.

By virtue of Section 32(1) of the CGST Act 2017, "A person who is not a registered person shall not collect in respect of any supply of goods or services or both any amount by way of tax under this Act."

Hence, the Architect can issue a Bill of Supply/ Normal Invoice.

Regards.

1 Like