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wrong entry

218 views 2 replies

MOHAMMAD SAGHIR ADIL

108 Points Joined September 2017

my transporter provided me with service in july.
i paid 5% reverse charge in cgst and sgst.
which was a mistake, i came to know that my transporter have a gst number of gujarat.
and i am reciever registered in west bengal.
now how do i correct that particular entry.
it is actually reverse charge of 5%igst.
please help

Replies (2)

Pankaj Rawat

GST Practitioner

55067 Points Joined June 2017

No you are correcr .

As per Section 12 IGST Act :
[8] The place of supply of services by way of transportation of goods, including by mail or courier to,-

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

[b] a person other than a registered person, shall be the location at which such goods are handed over for their transportation.

So its recepient whose location decides POS