GST

sir my co. registered in delhi (residence place) under gst we are doing event and management work in goa my question is
1) what will we charge to client cgst,sgst, igst
2,) if i generate a bill from delhi and charge igst i am unable to take my input in case of if i did not take causal taxable person gst registration
3) sir if i take temp registration for prescribe period so i will have to take so many registration in a months and how will we manage our accounting
and if i generate bill for event which held on goa from delhi so is it.compulsory that our temp gst no should be in bill and charge cgst and sgst from client so that we can claim cgst and cgst input pls reply

1. If you are making supply to registered person than place of supply will be location of recipient and accordingly IGST or CGST & SGST will be charged. So you have to look out whether other person is registered or not and where registered

If you are making supply to unregistered person place of supply will be GOA in this case and IGST will be charged in case you bill from Delhi

2. ITC cannot be availed of inputs consumed locally in GOA as they will charge CGST & SGST untill you take registration in GOA.

3. Whether or not to take multiple registrations will totally depend upon cost-benefit analysis. ITC on local supplies will be available only when you take registration there. So you will have to wotk out what costs you more. Compliance with respect to taking casual registration where event is held or forgoing the ITC that might be available to you ion case you take registration.

4. If you are taking temp./casual registration in GOA than issue bill from GOA only mentioning its GSTIN and charge CGST & SGST and avail benefit of ITC.

I hope above reply will solve your queries. For any further query you can also mail me or contact me. Sorry for late reply.

 

CA Yogesh Harjai

Co-Founder GS KAR SYS & Affiliates (Network of CA Firms)

9582444281

gskarsys @ gmail.com

yogeshharjai_ca @ yahoo.co.in