Narayan Shivhare (204 Points)
20 July 2017
Kunal Pansari
(Accountant)
(1037 Points)
Replied 20 July 2017
Sandeep Upadhyay
(1518 Points)
Replied 20 July 2017
sudarshan
(CA)
(745 Points)
Replied 21 July 2017
I differ with the answers . The person provides servies in Delhi and not from MP and hence registration to be taken at Delhi and local GST to be paid
this is because;
Location of supplier : location of supplier is where a supply is made from a place other than the place of business for which registration has been obtained, (a fixed establishment elsewhere), the location of such fixed establishment , so Delhi
Location of receipient : Delhi
hence both are delhi and place of supply is location of receipient , so it is intra state supply of services.
Narayan Shivhare
(CA)
(64 Points)
Replied 21 July 2017
Mr. Sudarshan, I also have this view but i want to take second opinion thats why i post this issue here Thanks Every one....
Sandeep Upadhyay
(1518 Points)
Replied 21 July 2017
sudarshan
(CA)
(745 Points)
Replied 22 July 2017
in this case , no doubt place of supply is Delhi (assuming registered place of customer) but location of supplier is not MP as the services are provided in Delhi where the supplier has no registration so fixed establishment rule will apply , location of supplier is also Delhi and hence intra state service.
Anurag Agarwal
(CA Final, Advocate)
(292 Points)
Replied 22 July 2017
If we consider the location of supplier on the basis of fixed establishment, how can delhi be a fixed establishment..??
Mehar Singh
(9 Points)
Replied 22 July 2017
Anurag Agarwal
(CA Final, Advocate)
(292 Points)
Replied 22 July 2017
That's what am saying..IGST will be applicable.
Location of supllier (M.P) and place of supply is (Delhi).
Sandeep Upadhyay
(1518 Points)
Replied 22 July 2017
CAclubindia
