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Place of supply (section 12 igst act)

Sunish (Freelance) (168 Points)

29 December 2017

I understand that This section is to be taken into account when both location of Supplier (LOS) and Location of receipient (LOR) is in India. What do I do when I do not know the LOR ( yes he is unregistered)?
Should I hunt for it?

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8 Replies

Manas Das (1431 Points)
Replied 29 December 2017

No you don't have to if you dont know his location means you have sold at counter so intra state sales

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rajesh chowdary (student) (118 Points)
Replied 29 December 2017

even though recipent is unregistered under gst regime he must have some basic details right PAN card and company registration certificate or partnershipdeed e.t.c which gives you the details about receipient

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Manas Das (1431 Points)
Replied 29 December 2017

name and contact number and address if available

Trilochan Singh Arora (Korba) (314 Points)
Replied 29 December 2017

sale party in chhatisgarh registration & purchsse party registration in maharastra but purchase party use goods in chhatisgarh
sale party charge igst or csgt.sgst

rajesh chowdary (student) (118 Points)
Replied 29 December 2017

purchase party must and should have registration in chattisgarh if it is doing business (using goods) in chattisgarh

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rajesh chowdary (student) (118 Points)
Replied 29 December 2017

otherwise integrated gst..has to be collected in bill

Sunish (Freelance) (168 Points)
Replied 29 December 2017

To know whether CG/SGST or IGST the precondition is to know whether the"location of the supplier(LOS)" and "Place of supply(POS)" are in the same state ( If same then CG/SGST). In your case LOS is definitely Chattisgarh ,for POS refer section 10(1)(c) ( i presume ther is no movement of goods correct me otheriwse) u will find POS - " Location of goods at the time of delivery of goods to receipient " so here POS Also falls in Chattisgarh. thus CG/SGST

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