Lock in 2 Yrs of CAclubindia Pro Benefits & Save Rs 499. Subscribe Now!

Place of Supply under GST

275 views 5 replies

Mohanraj J

1238 Points Posted on 17 June 2020

Dear Friends,

We've sales office at Pune, but H.O at Chennai. We are receiving Sales Office rental invoices on monthly basis. In invoice Property Owner is mentioned CGST/SGST due to place of service at Pune and Bill to Chennai with Registered GSTIN. In this case we don't take ITC against this Invoice, am I correct? Where we need to show this ineligible ITC in GSTRB? u/a 17(5) or others ?

Replies (5)

Hemal Makwana

Designation

771 Points Posted on 17 June 2020

Just wish to know, why cant you avail the credit at Pune. is pune office registered? is it possible to request the owner to issue bill on Pune GSTIN?

Mohanraj J

1238 Points Posted on 17 June 2020

Pune office not registered under GST.

Pankaj Rawat

GST Practitioner

55067 Points Posted on 17 June 2020

Yes you are correct . But , when Pune office is not registered then how can you supply goods or services from Pune office , I mean to say in term of Section 22 of CGST Act, if the aggregate turnover of business (Ho & Sale office) under One pan is exceeds 20 lac , Registration is mandatory.

Note : You cannot make any supply from Pune office if above conditions is satisfied.

Yes you can report Reversal under table 4(b)(2) others

Mohanraj J

1238 Points Posted on 18 June 2020

Dear Pankaj, we are not providing any sales from our Pune office. Just one sales person only sitting in the Pune Office for Communicating with Pune customers, otherwise all shipments are directly dispatching from Chennai to Pune customers location. So, shall I show this ineligible GST under as per section 17(5) or others in 3B?..