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igst or cgst/sgst

Ankush (Student) (1364 Points)

06 March 2019

my company is registered in Delhi for GST and has given a property for rent in Mumbai. Can I give igst bill to tenant? Or is fresh registration required?

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Dharam (CA FINAL) (164 Points)
Replied 06 March 2019

if in mumbai u dnt have any place of bussines which statisfied the condition of Section 2(85)

second if ur case does not satisfied the conditions under section 2(15) for location of supplier

then location of supplier is mumbai

and as per section 12 of igst act place of supply will be mumbai

then it will be interstate supply
and u will charge Igst in the bill

you are not required to take registeration in the state of mumbai

just raise igst invoice

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