Shivani (Learner) (1881 Points)
24 October 2017Dear Friends
CA registered in Delhi provides audit services in Noida (UP).
Will he have to get himself registerd in UP as a Casual Taxable Person?
Meaning one normal registration as a Taxable Person in Delhi and another registration in UP as a Casual Taxable Person?
Regards
Shivani
CA Altamush Zafar
(GST Consultant)
(15971 Points)
Replied 25 October 2017
CA Altamush Zafar
(GST Consultant)
(15971 Points)
Replied 26 October 2017
Shivani
(Learner)
(1881 Points)
Replied 27 October 2017
dear altamush
As per section 8 of IGST Act, a supply is considered intra state supply if both the place of supply and location of supplier is within the same state.
in this example CA is providing services by visiting Noida, so his location is in Noida and place of supply is also in Noida so dont you think it should be considered as intra state supply?
if not why?
regards
CA Altamush Zafar
(GST Consultant)
(15971 Points)
Replied 27 October 2017
Shivani
(Learner)
(1881 Points)
Replied 29 October 2017
thanks for reply.
but consider the following example.
X is a supplier of GOODS and is registered in Delhi.
Now if he takes some of goods to Noida to sell them in an Exhibition Fair, will he be considered a Casual Taxable Person and require to register as CTP in UP?
regards
CA Altamush Zafar
(GST Consultant)
(15971 Points)
Replied 29 October 2017
CAclubindia
