Rcm
This query is : Resolved
20 June 2018
SIR, IF I PURCHASED GOODS FROM PUNJAB AND ALSO GOT BUILTY OF RS 25000 FROM UNREGISTER TRANSPORTER OF PUNJAB, PLEASE GUIDE ME I HAVE TO SUBMIT RCM@5% IN IGST OR HAVE TO SUBMIT IN CGST OR SGST
20 June 2018
YOU NEED TO PAY IGST UNDER RCM.
20 June 2018
Place supply is Punjab by the transporter who is not registered under GST...
So,
Payable CGST and SGST... No need to pay IGST.
21 June 2018
The place of supply of service by way of transportation of goods to a registered person
is location of that registered person.
other cases, the POS is location at which the goods are handed over for transportation.
in the given case, the recipient is registered person, hence, the POS shall be location
of such registered person.
Location of supplier is Punjab. If the recipient is also located in Punjab then CGST and SGST.
In case the recipient is located outside Punjan then IGST.
is location of that registered person.
other cases, the POS is location at which the goods are handed over for transportation.
in the given case, the recipient is registered person, hence, the POS shall be location
of such registered person.
Location of supplier is Punjab. If the recipient is also located in Punjab then CGST and SGST.
In case the recipient is located outside Punjan then IGST.
21 June 2018
The Transporter not registered...
So, the Transporter treated URD in Buyer's state and his supply of service also treated INTRA STATE supply... The RCM payable as intra state supply with CGST and SGST...
In case the Transporter is Registered under GST then it will treated as Inter State supply of Service..
So, the Transporter treated URD in Buyer's state and his supply of service also treated INTRA STATE supply... The RCM payable as intra state supply with CGST and SGST...
In case the Transporter is Registered under GST then it will treated as Inter State supply of Service..
21 June 2018
Sir,
As per Section 12(8) of IGST Act, the place of supply is not based on whether transporter is
registered or not. It is determined based on whether the services are provided to registered person
or the services are provided to other than registered person.
correct me if my understanding is not correct.
As per Section 12(8) of IGST Act, the place of supply is not based on whether transporter is
registered or not. It is determined based on whether the services are provided to registered person
or the services are provided to other than registered person.
correct me if my understanding is not correct.
21 June 2018
Recipient register in gst in madhya pradesh he received goods in mp which purchase from punjab and paid freight to transporter who is unregister transporter in punjab. it means i need to pay IGST
Message likes :
1 times
21 June 2018
As per my view Yes.
The location of the supplier is Punjab, Place of supply is location of recipient i.e. MP.
Therefore, the nature of supply is inter-state supply. IGST is payable.
The location of the supplier is Punjab, Place of supply is location of recipient i.e. MP.
Therefore, the nature of supply is inter-state supply. IGST is payable.
Message likes :
1 times
21 June 2018
The Supply Service received received from GTA not by the Supplier of Goods...
The GTA is serviced to MP also the GTA service is treated as Intra State Supply...
The GTA is serviced to MP also the GTA service is treated as Intra State Supply...
23 June 2018
Place of Supply for Transportation Services for Goods:
If receiver of goods is registered person than location of such person i.e., recipient of goods.
In the instant case recipient is registered in Madhya Pradesh. Unregistered transporter of Punjab is transporting goods from Punjab to MP. So place of supply will be MP and IGST will be applicable.
For detailed understanding refer the article from below link:
https://cleartax.in/s/place-of-supply-for-transportation-services/
Receipen
If receiver of goods is registered person than location of such person i.e., recipient of goods.
In the instant case recipient is registered in Madhya Pradesh. Unregistered transporter of Punjab is transporting goods from Punjab to MP. So place of supply will be MP and IGST will be applicable.
For detailed understanding refer the article from below link:
https://cleartax.in/s/place-of-supply-for-transportation-services/
Receipen
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
- Is this income indian or foreign income?
- 15ca /15cb whose income tax login? remitter or nri seller's login?
- Regarding Documentation & Compliances for Opening of Unit of Pvt Ltd.
- ITC temporary reversal and reclaim
- GST on export of services and Input Credit
- RCM applicability on Rent Paid by Registered Person to Unregistered Landlord for Residental Building
- TDS U/S. 194NF
- Applicable TDS rate for sale of property in Nov 2024
- GST ON EXPORT COMMISSION
- Should I report my US salary for January, February, March in Schedule FA?
- LAST YEAR 2022-23 ITC IN NEXT YEAR 2023-24 REPORITNG IN GSTR-9
- MIS MATCH OF INVOICE NUMBER
- IGST Credit-Show cause notice issued-confusion
- Issue of gst e invoice
- 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
- Regarding einvoice taken on nil rated sales
- Strategical investment in Public listed company
Trending Online Classes
CAclubindia
