Works contractor - reg

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X a registered person in Delhi undertakes works contracts in Delhi, Haryana and Punjab.

He has no fixed place of business in Haryana or Punjab.

His works contract in Haryana and Punjab are typically lasts for 10-15 days.

Does he need to take registration in Haryana and Punjab even though he has no fixed place of business there? Or can he simply charge IGST for his works contract services?

Regards

Shivani

 

Replies (7)
YES YOU CAN DO BILLING BY CHARGING IGST.
NO NEED OF TAKING SEPARATE REGISTRATION IN GST TO PROVIDE SERVICES LIKE WORKS CONTRACT TO ANY OTHER STATE IN INDIA.
but what about ITC on purchase(material,cement,iron,steel,sanitary hardware...etc...)
Yes ,.. you can take ITC , .. ask your supplier to Bill to you & ship material to site address

let's suppose X Registered in Delhi got the contract in Haryana can procure materials in Haryana by billing module Bill to Delhi Address & Ship to Haryana site address
& can avail ITC
Thanks Pankaj ji this query also me
do we have any section or anywhere is this mentioned in d act?

@ MS PRIYANKA BEHL

NO NEED TO TAKE REGISTRATION IN OTHER STATE: KINDLY REFER SECTION 22 OF CGST ACT

SHIP TO , BILL TO MODULE : REFER SECTION 10(1)(B) OF IGST ACT

& THE MOST IMPOPTANT : THERE IS ADVANCE RULING DECISION IN CASE OF M/S JAIMIN ENGG PVT LTD / RAJASTHA AAR

@ SUDHIR JI : YOU ARE WELCOME DEAR


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