Transporter service

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Deepak Ramrakhiani

28 Points Posted on 15 March 2020

If transporter(transporter is in forward charge) is registered in Gujarat state only and also having branch office in Noida & Pune but not registered there and giving services from Noida to pune of transportation of goods and issuing tax invoice to XYZ registered party of Noida using GSTIN of Gujarat State and charging IGST.

As per law is it correct to issue tax invoice from Gujarat state in above case.

Replies (2)

Quick Summary

This discussion addresses whether a transporter registered solely in Gujarat, but operating branches in Noida and Pune, can correctly issue IGST invoices for services provided from Noida to Pune to a Noida-based client. The consensus is that if the transporter's aggregate turnover exceeds the threshold, they must register in all states where they have branches, regardless of individual branch turnover, as the supply is taxable. The latter part of the content provides information on extended GSTR-3B filing due dates for February to May 2020, based on aggregate turnover thresholds.

naveen d

47 Points Posted on 16 March 2020

It cannot possible because if his ATO excees threshold limit (pan india basis) he has to register for all branches in india except branches making exclusively exempted supply and non taxable supply.
in this case it is taxable supply he has to register for all branches irrespective of turnover of each branch

Shivam RC

Student

7666 Points Posted on 10 April 2020

FOR INFORMATION PURPOSE ONLY :

As per Notification No. 31/2020 - Central Tax, dated 03.04.2020 read with Notification No. 32/2020 - Central Tax, dated 03.04.2020, Due Date for filing FORM GSTR -3B for the month of February, March and April 2020 for the Taxpayers having Aggregate Turnover more than Rs. 5 crore in the preceding FY have been extended in the following manner :

FEBRUARY : 24.06.2020.
MARCH : 24.06.2020.
APRIL : 24.06.2020.

And as per Notification No. 36/2020 - Central Tax, dated 03.04.2020, due date for filing FORM GSTR -3B for the month of MAY 2020 have been extended to "27th June 2020".

TAXPAYERS HAVING AGGREGATE TURNOVER upto Rs. 1.5 crore in the preceding FY ( Notification No. 31/2020 - CT, Notification No. 32/2020 - CT and Notification No. 36/2020 - CT all dated 03.04.2020 )

FEBRUARY : 30.06.2020
MARCH : 03.07.2020
APRIL : 06.07.2020
MAY : 12.07.2020 & 14.07.2020. ( For specified catagory of States, different due date prescribed ).