Casual taxable person

Page no : 2

rohit (none) (186 Points)
Replied 27 May 2017

From my understanding CGST+ Gujrat GST will be levied as place of consumption is Gujrat.

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Jayesh Doshi (Self) (177 Points)
Replied 27 May 2017

Thanks sir,
So if G of Gujarat 'll levy CGST & Gujarat SGST then for claiming ITC M of Maharashtra has to be registered in that state ? It seems if he 'll not registered in Gujarat he 'll lapse the ITC of Gujarat SGST. So what tax he has to charge L of Gujarat ? IGST ? As M is located at Maharashtra & he is not registered in Gujarat. please reply.

rohit (none) (186 Points)
Replied 27 May 2017

There is no clarity on Adjustment of one state GST with another state GST.

We are waiting for clarification.

Jayesh Doshi (Self) (177 Points)
Replied 27 May 2017

Thanks sir,
In such case What tax M of Maharashtra has to levy to L of Gujarat ? is it IGST ? or say M is not registered in Gujarat he purchases the goods from G of Gujarat & sold the same to L of Gujarat so being M is not registered in Gujarat L has to discharge tax liability under RMC & then claim ITC ?

Abdulmatin (Consultant) (25 Points)
Replied 03 June 2017

This transaction is called RR sale or LR sale. In this kinds of transactions place of business rule applied. Now RR/LR transactions not exist in GST, so simply bifurcate this transaction in to two transaction. 1.between M & K (IGST Bill raised) 2.between M & G (here also IGST apply and IGST bill raised). It's very simple and nice.
Thank You.
CA Matin Mansuri(Ahmedabad)
9712222194

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Jayesh Doshi (Self) (177 Points)
Replied 03 June 2017

Thanks Sir,
The case is where M of Maharashtra dont want to disclose his business secrecy to the actual buyer.
so he purchases goods from H of Gujarat by taking delivery & despatch the same goods through his own invoice directly to L of Gujarat the state doesn't change.
In this case what 'll be the taxability of M of Maharashtra ?
whether he is liable to registered him self in gujarat ?
whether G of Gujarat 'll charge him CGST & SGST or IGST ?
please clarify & reply.

Jayesh Doshi (Self) (177 Points)
Replied 03 June 2017

sorry please read G of Gujarat instead of H of Gujarat.

Abdulmatin (Consultant) (25 Points)
Replied 03 June 2017

Direct invoice is not possible when supply of goods is done by third person.
1.M of maharastara raises bill in the name of actual buyer L of Gujarat(IGST apply)
2.G of gujarat who is supplier of the goods, raises bill in the name of M maharastar(IGST apply) and delivery address is L of gujarat mentioned separately.
Now no business disclosed in this billing manner..
Thank You.
CA Matin Mansuri(Ahmedabad)
9712222194

Jayesh Doshi (Self) (177 Points)
Replied 03 June 2017

Thanks Sir,
If G of Gujarat mention delivery address of L of gujarat in the invoice raised by him to M of Maharashtra then naturally the actual buyer detail is disclosed to G of Gujarat.
if M of Maharashtra taking delivery from G of Gujarat in Ahmedabad & despatch the same goods to L of Gujarat in Vadodara what 'll be taxability of G to M & M to L ?
please reply.

Jigar Bheda (Job) (23 Points)
Replied 12 September 2017

I have one query related to registration as a casual taxable person-

Query- Whether a person staying (place of residence) in Maharashtra sells his hand made paintings in an exhibitions held in Maharashtra is required to register as a casual taxable person?

His annual turnover is below 20 lacs and he conducts business only in Maharashtra and he is not registered under GST in Maharashtra.

As far as I understand, a person is required to be registered as a casual taxable person only if he undertakes transaction in any other state.