one of my clients has received an invoice for service charge of Inter-state services;but the invoice indicates charge of SGST rather than IGST.So , whether the invoice is correct or has to be modified by the service provider?
S.Gupta c/o KPS (NA) (187 Points)
19 January 2019one of my clients has received an invoice for service charge of Inter-state services;but the invoice indicates charge of SGST rather than IGST.So , whether the invoice is correct or has to be modified by the service provider?
Bharat
(CA Final)
(136 Points)
Replied 19 January 2019
It has to be modified by service provider and get a correct invoice and ask SP to amend accordingly in his/her GSTR 1. (assuming it is not for any service related to immovable property-eg: accomodation in a hotel,logde or alike will charge c/sgst regardless of place of registration of recipient since place of supply in this case is where the property is located)
GST Live Certification Course (39th Batch) - April 2024 (Weekend Batch) (With Certificate)
"Live class on Python for Financial Analysis: Unlocking Efficiency in Accounting and Finance"
CAclubindia
