GST QUERY RELATED TO HO AND BRANCH

This query is : Resolved

Arvind Gupta (Querist)
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17 January 2020 DEAR SIR,
OUR HEAD OFFICE HAS BEEN REGISTERED IN UTTAR PRADESH AND BRANCH OFFICE IN HARYANA , WE WILL SEND GOODS TO BRANCH OFFICE AND THEN THE SAID GOODS(AFTER PACKING ETC.) ARE EXPORTED FROM HARYANA .
MY QUERIES ARE AS FOLLOWS:
1. IN WHICH GSTIN WE WILL CLAIM IGST REFUND (U.P. OR HARYANA)
2. WHAT IS THE TREATMENT WHEN GOODS SEND FROM HEAD OFFICE (U.P.) TO BRANCH OFFICE (HARYANA) .
3. INVOICES FOR GOODS EXPORTED IS FROM U.P. HEAD OFFICE .
WE ARE SEEKING YOUR VALUABLE EXPERIENCE ON THIS ISSUE , IF THERE IS ANY FURTHER ISSUE ARISES FROM YOUR POINT OF VIEW PLEASE WRITE CLEARLY .AND ELABORATE .
WAITING FOR YOUR EARLIEST ADVICE AND EXPERTISE

THANKS IN ADVANCE

CA Anita Bhadra

CA Anita Bhadra (Expert)
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17 January 2020 In m view , Your Haryana branch can act as an intermediary and U.P Head Office should claim for IGST Refunds .

In Vservglobal Private Limited [2018 (19) G.S.T.L. 173 (A.A.R. – GST)], it was held that back office support services, by applicant to overseas companies, i.e., clients after finalization of purchase/sale between client and its customer – Accordingly, support services being provided by applicants would be 'intermediary services' and the applicant would be covered in the definition of 'intermediary' in terms of Section 2(13) of Integrated Goods and Services Tax Act, 2017.

Arvind Gupta

Arvind Gupta (Querist)
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17 January 2020 Thanks Mam , i will check and revert to you accordingly.

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CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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17 January 2020 1 Goods exported from Haryana hence export invoice to be raised from Haryana and IGST refund to be claimed from Haryana gstin.
2 Treat it as sale and raise tax invoice with GST on Haryana branch.
3 Export invoice should be from Haryana.

RAJA P M

RAJA P M (Expert)
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17 January 2020 Yes... I agreed to Mr CA R SEETHARAMAN Sir... 1. IGST Sale invoice will be provide from UP to Haryana... 2. Export invoice will be prepared and provide from Haryana to foreign/sez... 3. IGST refund will be claim Haryana...

Arvind Gupta

Arvind Gupta (Querist)
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18 January 2020 Thanks to all for your valuable reply sir, i wish to open my query for other comments also.
Thanks in Advance to all

RAJA P M

RAJA P M (Expert)
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18 January 2020 Thanks to all for your valuable reply sir, i wish to open my query for other comments also. Thanks in Advance to all

Read more at: https://www.caclubindia.com/experts/gst-query-related-to-ho-and-branch-2778849.asp

Ohh Yes... But, Before that Why not You think about the supplies...???

Good Luck...