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tax payment

Ravi (Ca articleship) (335 Points)

08 May 2018

we have coaching centre in Guwahati, we collected 18% GST
now my doubt was I want to pay tax 9% cgst, 9% sgst or paid 18% igst

thank you.

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6 Replies

Pankaj Rawat (GST Practitioner) (55062 Points)
Replied 08 May 2018

12(2) of IGST Act, 2017:- If the recipient is a registered person then the place of supply would be the location of Recipient & if he is registered in other state then IGST will be charged.
if receipent is un-registered the POS is the supplier of services, SGST/CGST will be charged.

CA Rashmi Gandhi (Chartered Accountant) (86500 Points)
Replied 08 May 2018

You have to pay SGST & CGST if you provide services in same state otherwise IGST....

john legend (376 Points)
Replied 08 May 2018

you wilk have to pay tax 9 % cgst and 9 %sgst since place of supply of service is guwahati

Pankaj Rawat (GST Practitioner) (55062 Points)
Replied 08 May 2018

Sorry its section 12 (5) IGST

CA Naveen Chand (Chartered Accountant) (12739 Points)
Replied 08 May 2018

service with in the same state so cgst & sgst

Pankaj Rawat (GST Practitioner) (55062 Points)
Replied 08 May 2018

[5] The place of supply of services in relation to training and performance appraisal to,-

As per section 12(5) IGST

[a] a registered person, shall be the location of such person;

[b] a person other than a registered person, shall be the location where the services are actually performed

so to above mention section

If the recipient is a registered person then the place of supply would be the location of Recipient & if he is registered in other state then IGST will be charged.
if receipent is un-registered the POS is the supplier of services, SGST/CGST will be charged.