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Office in delhi and services in multiple states

GST Queries (Owner) (35 Points)

16 June 2017

Hi,

If I have office in Delhi only but I provide services to mutliple states like UP, Maharashtra etc. do I need to get registered to all the states for GST and file taxes?

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8 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (177514 Points)
Replied 16 June 2017

No need. You can operate from Delhi by charging IGST......

1 Like

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Prity Agarwal (CHARTERED ACCOUNTANT) (363 Points)
Replied 16 June 2017

Registration in all the states from where service is provided is mandatory only when fixed establishment is available at that place.

So, in this case, registration taken in Delhi shall be sufficient.

Sanjeev Pati (Accountant) (250 Points)
Replied 16 June 2017

But IGST for Goods only like CST (am i ri8?)

For Services I think CGST and SGST..

Plz clear me...

Prity Agarwal (CHARTERED ACCOUNTANT) (363 Points)
Replied 16 June 2017

IGST is applicable both for goods and services.

Incase of inter state supply of goods or services IGST is applicable while for intra state supply of goods or services CGST and SGST is applicable.

Sanjeev Pati (Accountant) (250 Points)
Replied 16 June 2017

Thanks Prity Mam.

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rajiv gupta (3 Points)
Replied 17 June 2017

Mam, same question for me too, if some one lives in Delhi and having commercial rental income from haryana below 20 lakh limit, do he have to take registration or not.

Prity Agarwal (CHARTERED ACCOUNTANT) (363 Points)
Replied 19 June 2017

As per the GST Act, if any person makes inter state supply of goods or services then registration under the GST Act becomes mandatory.

So, in this case if the person lives in Delhi however receives rental income from Haryana then GST registration becomes mandatory (even if income below Rs. 20 Lakh).

However, if in the above case, there is a fixed establishment in Haryana which operates the business there then it is intra state supply of service. Then registration shall not be mandatory (when income is below Rs. 20 Lakh).