13 May 2019
Dear Sir , We are a Kolkata based company . We have purchsed a Land at Patna (Bihar ). We have a plan to install a plant there but right now we are only making concrete fancing and factory building . Machineries will be installed later on.
Now my question is that should we need to take separate registration or should advise the suppliers of building material to "bill to kolkata office" and provide" ship to address of Patna(Bihar)".
14 May 2019
Better to register in Bihar. Supplies will be directly to Bihar (as per sec 17(5) immovable property related ITC blocked).
So, Take registration and book the ineligible ITC in Bihar returns.
14 May 2019
What if , we prefer to bill to kolkata and provide ship to details of Patna (Bihar) and when new set up will start in Patna in future then we will take separate registration and will raise a rent bill to Patna Unit against the property booked at Kolkata but used by Patna because if we take separate registration now then we have to file GSTR on regular basis....
CAclubindia
