Casual taxable person v/s inter-state
This query is : Resolved
08 August 2017
Suppose, CA in Ahmedabad assigned special work at Mumbai, He goes at Mumbai for few days and finish assignment and raise the Invoice...
Now, Do a CA need to get registration as Casual Taxable or Simply he would charge IGST ????
Now, Do a CA need to get registration as Casual Taxable or Simply he would charge IGST ????
08 August 2017
section 24 makes it compulsory for a person making any interstate taxable supply, to get registration.
section 25 makes it clear that such registration should be taken from the respective STATE.
So to say, you need to take registration under Maharashtra
section 25 makes it clear that such registration should be taken from the respective STATE.
So to say, you need to take registration under Maharashtra
08 August 2017
Okay so u mean to say i need to take reg as a casual taxable person ???
Kindly note that i have only place in Ahmedabad as registered
Kindly note that i have only place in Ahmedabad as registered
08 August 2017
you can apply for registration from Maharashtra
08 August 2017
But why i should not simply charge IGST ??? As per Sec 12 of IGST
08 August 2017
which sub section yo are referring? Can you lease quote the same?
08 August 2017
As per Section 12(2)
(2) The place of supply of services, except the services specified in sub-sections (3)
to (14),––
(a) made to a registered person shall be the location of such person;
I assume the other person is registered hence, location of such registered person would be Mumbai and hence IGST leviable...
Is it true ??
(2) The place of supply of services, except the services specified in sub-sections (3)
to (14),––
(a) made to a registered person shall be the location of such person;
I assume the other person is registered hence, location of such registered person would be Mumbai and hence IGST leviable...
Is it true ??
08 August 2017
You are registered under Gujarath....right?
Section 14 deals with Special provision for payment of tax by a supplier of online information and database access
or retrieval services.
Why do you think your assignment done at Mumbai falls under that? Any specific reason?
Section 14 deals with Special provision for payment of tax by a supplier of online information and database access
or retrieval services.
Why do you think your assignment done at Mumbai falls under that? Any specific reason?
08 August 2017
Sir, I am not falling under OIDAR Sec: 14..
08 August 2017
who is going to levy GST? Ahmedabad person or Mumbai person?
It is Ahmedabad person...right? So Ahmedabad person will levy IGST is correct.
But as per section 25, you need to get registered in the respective State i.e Maharashtra in this case.
I understand your concern....may be in due course of time, some limit might be specified beyond which the registration in other state would be made compulsory....let us hope for the best
It is Ahmedabad person...right? So Ahmedabad person will levy IGST is correct.
But as per section 25, you need to get registered in the respective State i.e Maharashtra in this case.
I understand your concern....may be in due course of time, some limit might be specified beyond which the registration in other state would be made compulsory....let us hope for the best
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
- Tax on capital gains revoked us 54f
- Refund of AY 22-23
- HSN Details in IFF/GSTR-1 & in GSTR 9
- Should I include march foreign salary received in April in my income for FY 2023-24?
- TDR receipts for agreement holder
- Inventory of finished goods
- Company Incorporation - CA and directors signing from different states
- Applicability of Ind As to associate of associate
- Clarification on Documentation of Paid-Up Capital Contribution by Directors
- Sale of property furniture sale
- Intimation wrongly states taxpayer has offerred u/s. 44ad & states probable resolutiton to do audit
- Refund AY 2012-13 and 2013-14
- DIRECT TAX CODE 2025
- MODEL FILLED AUDIT REPORT FOR TRUSTS IN FORM 10B
- 115TD on cancellation of 12A 80G Registration
- MIS MATCH OF INVOICE NUMBER
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
- 133(6) DIN INVALID format error - ->WHERE TO REPLY 133(6) notice?
- Query for dubts
Trending Online Classes
CAclubindia
