one of my client register & resident in maharashtra and his property located in bihar
propety rented to telecom company
pls guide me on whether he is also required to get registered under bihar gst
Vinod Babu
(24191 Points)
Replied 27 May 2018
Pankaj Rawat
(GST Practitioner)
(55047 Points)
Replied 27 May 2018
Krishna
(Manager - Genesis Tax Consultant)
(531 Points)
Replied 27 May 2018
Pankaj Rawat
(GST Practitioner)
(55047 Points)
Replied 27 May 2018
Krishna
(Manager - Genesis Tax Consultant)
(531 Points)
Replied 27 May 2018
Ravi SADhiyan
(Practice)
(4510 Points)
Replied 27 May 2018
| Originally posted by : Pankaj Rawat | ||
 |
Let Me justify my Reply on the Above QueryPlace of supplyAs per section 12 (3) IGST, POS is the location of Immovable propertyLocation of supplier:-As per section 2(15) clause A says that location of supplier means a "Place of business" from where the supply is made.Place of Business:- As per section 2 (85) CGST " Place of business" where from the business carried on/ books of accounts are maintained.Conclusion:- Just having a immovable property doesn't qualify as per section 2 (85) CGST, there is no place of business of landlord in Bihar. & In GST it is not mandatory to be registered for the landlord owning property in different stateSo landlord registered in Maharashtra will Raise bill by Charging IGST |  |
Agree With Sir Advice
Vinod Babu
(24191 Points)
Replied 27 May 2018
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