gta services and itc

Satish Kavitake (389 Points)

03 October 2018  
A Partnership Firm running Logistic Business have registered office in Mumbai as well as branches
in Kanpur

Firm has opted 12 % GST with Forward Mechanism (i.e.Charging GST to Customer in its Transport
Bill)

Firm has purchased Operational Vehicles from Kanpur and providing GTA services to customers


And Issuing invoices from Mumbai Office to Customers based in Maharashtra, Uttar Pradesh ,
Uttarakhand…(and Any other states in India)

Pl. advise for following
1. Whether Partnership Firm should apply for GST Registration in Maharashtra as well as Uttar Pradesh
OR
Whether Partnership Firm should apply for GST Registration in all states where customer is based as well as in Mumbai.

2. Whether Firm can Claim ITC of GST charged in purchased bill of Operational Vehicles.

3. Whether Firm can claim ITC of expenses incurred in Maharashtra, Uttar Pradesh,
Uttarakhand…(and Any other states in India) against GST Liability of Invoices raised from Mumbai