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Gst issues need clarification

vijayakumar (Financial Analyst) (30 Points)

06 July 2018

Company operate it's business actives from HO i.e Hyderabad (Telangan State). Having GST registration In Telangana State (TS) only. It has commercial complex in Vijayawada (Andhra Pradesh State) (A.P) which was rented to different tenets all are having GST Registration in AP state. Right now i made an invoice by putting TS GST RC Number and collecting IGST from Tenets.

is it correct or company have to get separate registration in AP and collect CGST and SGST.by putting AP GSTIN.

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3 Replies

Ravi SADhiyan (Practice) (4510 Points)
Replied 06 July 2018

Originally posted by : vijayakumar
	Company operate it's business actives from HO i.e Hyderabad (Telangan State). Having GST registration In Telangana State (TS) only. It has commercial complex in Vijayawada (Andhra Pradesh State) (A.P) which was rented to different tenets all are having GST Registration in AP state. Right now i made an invoice by putting TS GST RC Number and collecting IGST from Tenets. is it correct or company have to get separate registration in AP and collect CGST and SGST.by putting AP GSTIN.

No need to take separate Registration

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CA ABHAY GUPTA (Practice) (3230 Points)
Replied 06 July 2018

you can not bill igst as place of supply in case of immovable property is place where the immovable property situated in ur case it is AP... You need to take the separate registartion in AP for this renting service and need to charge CGST and APGST on bill...

Ravi SADhiyan (Practice) (4510 Points)
Replied 06 July 2018

Originally posted by : CA ABHAY GUPTA
	you can not bill igst as place of supply in case of immovable property is place where the immovable property situated in ur case it is AP... You need to take the separate registartion in AP for this renting service and need to charge CGST and APGST on bill...

As Per Section 7 of IGST Act

(3) Subject to the provisions of section 12, supply of services, where the location of the supplier and the place of supply are in–– (a) two different States; (b) two different Union territories; or (c) a State and a Union territory, shall be treated as a supply of services in the course of inter-State trade or commerce.

He Can issue Invoice.