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
5 Replies
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 03 October 2018
Do you have offices in brnches ie UP , UK ???
Satish Kavitake
(389 Points)
Replied 03 October 2018
it is going to start... for that only, need advise
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 03 October 2018
Section 22 Of The ACT Reads As 'Every Supplier Shall Be Liable To Be Registered Under This Act In The State Or Union Territory, Other Than Special Category States, From Where He Makes A Taxable Supply Of Goods Or Services Or Both,
PLEASE NOTE FROM WHERE....MEANS WHERE HE IS REGISTERED"
So The GTA services can provided Services Directly from Mumbai without taking Registration in other state
But ..... if you have offices in Branch ie Fixed Establishment for operating therein then you are liable to get registered in that state
As per Section 2 CGST Act "fixed establishment" means a place [other than the registered place of business] which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs;
2. Yes you can claim ITC
3. yes if the GSTN is mention on the bill & IGST charge therein.
PLEASE NOTE FROM WHERE....MEANS WHERE HE IS REGISTERED"
So The GTA services can provided Services Directly from Mumbai without taking Registration in other state
But ..... if you have offices in Branch ie Fixed Establishment for operating therein then you are liable to get registered in that state
As per Section 2 CGST Act "fixed establishment" means a place [other than the registered place of business] which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs;
2. Yes you can claim ITC
3. yes if the GSTN is mention on the bill & IGST charge therein.
Satish Kavitake
(389 Points)
Replied 04 October 2018
but whatever excess input credit available in one branch, can we transfer to other branch
what will be the procedure for transfer of such credit
what will be the procedure for transfer of such credit
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 04 October 2018
NO YOU CANNOT SETOFF THE CREDIT ONE BRANCH AGAINST THE LIBAILITY OF OTHER BRANCH.
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