GTA branches taxability

This query is : Resolved

Sarita (Querist)
Follow

19 December 2017 Can GTA opt for forward charge in one branch and remain under rcm for other branches in other states....

Guest

Guest (Expert)

19 December 2017 Same option has to be adopted for all the branches.

Sarita

Sarita (Querist)
Follow

19 December 2017 but sir as per sec 25 every registered unit of a person is distinct person for the purpose of gst.......

Upgrade to CAclubindia Pro. Subscribe Now!

Guest

Guest (Expert)

19 December 2017 Liability to pay tax is based on aggregate turnover and aggregate turnover is to be seen on pan India basis.Therefore such option has to be uniformly applied

Sarita

Sarita (Querist)
Follow

19 December 2017 Sir aggregate turnover concept is used for determining liabity for registration. Once assessee is liable to register, then whereall he needs to take registration depends on making taxable supply from that state......and as every unit is separate entity......can we conclude that forward charge option need not be applied pan india....?

Guest

Guest (Expert)

21 December 2017 There is no specific restriction so you can opt for different option for different registration under the same PAN.My answer was based on pure interpretation of term"aggregate turnover" but your logic seems to be correct.