About invoice
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
02 February 2018
A garage mechanic does the vehicle service & repairs of any other state and if the customer demands a bill of address of his state then the garage mechanic will charge IGST in the bill or CGST,SGST,
02 February 2018
It will required to charge IGST and place of supply and location of the service recipient are in different state
Querist : Anonymous
Querist :
Anonymous
(Querist)
02 February 2018
Ok sir,But the vehicle service is doing only on its business place. Customer is demanding a bill for the other state address, even then will the igst charge?
02 February 2018
For determining, the levy of IGST or CGST/SGST, we first need to study the place of supply provisions.
- The place of supply of services made to the registered person shall be the location of such person. So if the customer is registered under GST then IGST needs to be charged
- The place of supply made to any person other than a registered person shall be the location of the recipient where the address on record exists. Therefore, if the customer is unregistered but has provided the billling address then IGST needs to be charged
- The place of supply made to any person other than a registered person shall be the location of the supplier of services in other cases. Therefore, if the customer is unregistered but has not provided the billling address then CGST/SGST needs to be charged
- The place of supply of services made to the registered person shall be the location of such person. So if the customer is registered under GST then IGST needs to be charged
- The place of supply made to any person other than a registered person shall be the location of the recipient where the address on record exists. Therefore, if the customer is unregistered but has provided the billling address then IGST needs to be charged
- The place of supply made to any person other than a registered person shall be the location of the supplier of services in other cases. Therefore, if the customer is unregistered but has not provided the billling address then CGST/SGST needs to be charged
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- REGARDING GST ON COMMERICIAL PROPERTY
- Is this income indian or foreign income?
- 15ca /15cb whose income tax login? remitter or nri seller's login?
- GST on export of services and Input Credit
- Regarding Documentation & Compliances for Opening of Unit of Pvt Ltd.
- TDS U/S. 194NF
- ITC temporary reversal and reclaim
- RCM applicability on Rent Paid by Registered Person to Unregistered Landlord for Residental Building
- Applicable TDS rate for sale of property in Nov 2024
- Donation Receipt u/s 80G
- MIS MATCH OF INVOICE NUMBER
- VERIFICATION OF REFUND RELATED
- GST Regis.
- ITC c/f from FY2022-23 to FY2023-24 entered the same in table 8C of GSTR9 of FY 2022-23, in FY23-24
- Late filling fees Demand by gst office
- IGST Credit-Show cause notice issued-confusion
- Short and Excess provision of expenses
- Issue of gst e invoice
- Interchangeable words in accounts
- Adjusted profit/Loss in the case of LLP and Pvt. Ltd.company
Trending Online Classes
CAclubindia
