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TMI BlogGST under reverse charge by HOX X X X Extracts X X X X X X X X Extracts X X X X ..... XYZ registered with GST for principal place of business at Aurangabad and Head office at Mumbai as additional place of business. Head office also registered as ISD . Head Office receiving security services from a proprietor and therefore liable to pay GST on it under reverse charge. Can the principal place of business at Aurangabad pay GST on it under reverse charge or Head office is required to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... take a separate registration? If Aurangabad pay the GST under reverse charge how can head office distribute the credit to all the locations of XYZ? - Reply By KASTURI SETHI - The Reply = Head office is required to obtain registration for payment of tax under RCM. Head Office cannot play the role of ISD. See Board's Flyer No.10 dated 1.1.18 - Reply By SHIVKUMAR SHARMA - The Reply = Shri Kas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turi Ji I have seen the Para 10 of Board flayer No 10 but I have not seen anywhere in the Para that Head Office cannot play the role of ISD. You are requested to please provide the same duly highlighted oblige. - Reply By KASTURI SETHI - The Reply = My reply was relating to this specific query. Head Office cannot play the role of ISD without registration as ISD. - Reply By KASTURI SETHI - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Reply = Dear Sh.Sharma Ji, What I want to say that answer to the querist's query is inherent in Board's Flyer No.10 dated 1.1.18 - Reply By Alkesh Jani - The Reply = Sir, In this regards, my point of view is that, in terms of Section 24(iii) person who required to pay tax under reverse charge are required to obtain registration. Assuming that the Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... curity services are received by the HQ and place of supply is also of HQ., than HQ is required to obtain registration and is liable to pay tax under RCM. The ITC cannot be taken by ISD as this input service is not common for all other units, as only HQ has availed this services. Moreover, Section 20(c),(d) and (e) is applicable in the case. The flyer issued to clarify the matter and relevant por ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion is reproduced below:- However, if a particular input service pertains exclusively to only one unit and the bill is raised in the name of ISD, the ISD can distribute the credit only to that unit and not to other units. If the input services are common for all units, then it will be distributed according to the ratio of turnover of all the units. Hope this may help the querist for taking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proper decision. Thanks, With regards, - Reply By KASTURI SETHI - The Reply = Sh.Alkesh Jani Ji, Your comprehensive reply is appreciable.It is 100 % correct. I hurriedly clicked the 'submit' and went somewhere and when I came back after two hours, a cross query was posted by Sh.Sharma Ji. Really I am very happy with his cross query . While coming ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... back, on the way I was thinking about my incomplete reply. Anyhow you have solved the problem by replying exactly.(without any 'if' and 'but'). - Reply By Alkesh Jani - The Reply = Sh. Kasturiji sir, Thanks for your appreciation. Infact, you deserve lot of appreciation, as you and our other experts are constantly giving their best to the query raised here, which are time and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... money saving for many, and only few are Turning out with a words of thanks. With due regards, Alkesh Jani - Reply By KASTURI SETHI - The Reply = Dear Sh.Alkesh Jani Ji, You are absolutely right. Why majority of querists are a thankless drone ? it hurts me. The issue is worth researching !! - GST under reverse charge by HO - Query Started By: - Ka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustubh Karandikar Dated:- 20-7-2019 Goods and Services Tax - GST - Got 8 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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