9911796707
TMI BlogPlace of Supply for Rent a Cab servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... Our Unit is registered in Karnataka. We are having multiple project sites in different states which are added as addl place of business in the GST registration of our sister units registered in respective states. With the recent amendment, RCM is applicable to rent a cab services provided by any person other than a body corporate. The cab services are utilized in almost all sites. The Work order a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd payment to the service provider will be made by us. As per the provisions of section 12(9)(a) of IGST Act , the place of supply for rent a cab service is the location of the registered service recipient. In this reference, kindly confirm, (i) Can we consider our unit as the location of the service recipient and remit RCM in Karnataka, or (ii) Intimate to other sister units for remit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tance in their respective states GSTN. - Reply By Rajagopalan Ranganathan - The Reply = Madam/Sir, In my opinion you have to intimate other sister units for remittance in their respective states GSTN. Registration under GST Law is state specific and there is no provision for centralized registration and payment of tax in centralized manner. - Reply By KASTURI SETHI - The Reply = I support th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e views of Sh.Ranganathan, Sir. I further add that the additional place of business can be declared within State in the application for registration. - Reply By PAWAN KUMAR - The Reply = I endorse the views of both the experts. As per my view since place of supply is location of registered person in different states, to claim benefits under RCM it will better to have different remittance statewi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se GSTINwise and also discharge RCM liability. - Reply By Ganeshan Kalyani - The Reply = Second option as stated by you is the only option correct in this case. - Reply By CAHemanth Kumar B - The Reply = Dear Sir, In case if work order is received in the name of Karnataka unit and payment for suppliers are made from karnataka, recipiant of services would be the karnataka unit in terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 2(93) of the CGST Act, 2017 . CGST+SGST/IGST needs to paid based on the location of supplier of service. Further, Karnataka unit needs to do cross charge for the such services provided to their sister concerns being a related party transactions. To avoid all this issue, suggested to take work order and make payment from sister concerns. - Reply By PAWAN KUMAR - The Reply = Dear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sir, In such a case, bill to ship to model can be useful. Supplier of service can raise bills on Karnataka office as buyer and respective site office as consignee. secondly Karnataka office will raise invoice to site office. - Reply By KASTURI SETHI - The Reply = After going through all the replies, I am of the view that reply given by Sh.Pawan Kumar Ji at serial no.3 above, is clear, best, sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fe, convenient and foolproof. - Place of Supply for Rent a Cab services - Query Started By: - Meenu Agarwal Dated:- 3-10-2019 Goods and Services Tax - GST - Got 7 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
|
