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IGST/CGST+SGST

09 June 2017

1. I have my ca firm registered in lucknow and i got audit of a company registered in lucknow. however I got the audit of branch of that company situated at punjab so whether I will charge cgst+SGST or IGST?

2. I am reg tv dealer in delhi and I go to punjab and purchase a tv worth more than 50000 and take it back with myself to delhi. the dealer in punjab will charge what whether cgst+SGST or IGST?

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30 Replies

Preeti (Team_GSTSoln) (Team GST Experts) (1926 Points)
Replied 09 June 2017

in both cases igst would be there. in first case u will bill to branch office not head office because it is separately registrered

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CA Arun Gupta (CA) (173 Points)
Replied 09 June 2017

Mam how the dealer of punjab will come to know that I m from delhi. and suppose I tell him the same then why he would not charge SGST plus cgst bcz supplier is in punjab location of supply of goods is also in punjab.

CA Arun Gupta (CA) (173 Points)
Replied 09 June 2017

Mam please mention the section or rule whatever is applicable or any schedule?

Manoj Jain (GST ) (29 Points)
Replied 09 June 2017

if CA firm issue bill in the name of Head office only?

In the second scenario place of supply where movement of goods are terminated,,,,i think cgst and cgst would be charged,,,correct me

Harshad S Gholap (Auditor) (116 Points)
Replied 09 June 2017

as you mentioned above TV dealer reg in delhi. if TV purchase from punjab in the course or furtherance of business IGST applicable as per sec. 7 of IGST act. you required to tell and give ur GST details to claim input credit.
if u are not done transaction in the course or furtherance of buainess SGST +CGST applicable.

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CA Arun Gupta (CA) (173 Points)
Replied 09 June 2017

yes ofcourse in course of business

CA Arun Gupta (CA) (173 Points)
Replied 09 June 2017

But on which basis u r saying that if for personal use then cgst nd SGST .and if for business then igst

mahaveer somani (Faculty) (24 Points)
Replied 09 June 2017

In second case sgst and cgst will be charge coz place of supply is punjab. Its intra state transaction. And you will not be able to take credit of sgst in this case coz you are not registered in punjab.

CA Arun Gupta (CA) (173 Points)
Replied 09 June 2017

Sir plz mentioning the section under which said transaction is covered. bcz there is ambiguity that place of supply is the place where movemment of goods terminate for delivery. . so here movement will said to be terminated at

CA Arun Gupta (CA) (173 Points)
Replied 09 June 2017

whether at punjab or delhi which is actual place from where goods will be further sold

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Preeti (Team_GSTSoln) (Team GST Experts) (1926 Points)
Replied 09 June 2017

dear arun in the place of supply rules, where goods movement is there ,then pos is delivery point of delivery is completed. and buyer will tell to the dealer

Preeti (Team_GSTSoln) (Team GST Experts) (1926 Points)
Replied 09 June 2017

dear arun in the place of supply rules, where goods movement is there ,then pos is delivery point where delivery is completed. and buyer will tell to the dealer.

shamshuddin shaik (accountant) (31 Points)
Replied 10 June 2017

If he want to claim input he has to give his business details with GSTN or else he can not take the input.so it is benefit to give his business details.

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Sanjeev Pati (Accountant) (250 Points)
Replied 10 June 2017

I want to know can I supply goods (Cap, Bottle, Umbrella etc.) in other state when GST is applicable... Because in this time I have not CST registration... Goods Supply from Jharkhand to Delhi..

Plz help & guide me...