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Regarding GST and IGST

mohammad tarique sohail (accountant) (195 Points)

05 April 2017

sir, I am a manufacturer and supplier in Delhi . assume I registered gst and igst in Delhi. but manufacturing in Mumbai . it is necessary to get gst and igst in Mumbai also. otherwise Delhi gst and igst will work showing that my manufacturing unit is Mumbai.

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10 Replies

aman (student) (38 Points)
Replied 05 April 2017

u have to take two registration

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aman (student) (38 Points)
Replied 05 April 2017

one for delhi and one for mumbai

Basavaraj (Associate) (147 Points)
Replied 05 April 2017

Dear Sir,

As per your question, i undestand that, your are manufacturer in mumbai and supplies goods from mumbai to Dehli for trading.

For obtaing the Delhi GST and Mumbai GST - Your turnover must be crosed the prescribed limit in that state.

For obtaing the Delhi IGST and Mumbai IGST - You have to obatin the IGST registraion only in the state from where you make Inter-State taxable Supply (Only outward ). In the given case, the supply of goods from Mumbai to Delhi is considered as Inter-state supply for the purpose of GST.Therefore, you must be requried to obtain IGST registration in Mumbai and in case of Delhi only if you make Inter-State supply out side the state.

aman (student) (38 Points)
Replied 05 April 2017

there is no clarification still now that igst registration is seprate from gst registration

Basavaraj (Associate) (147 Points)
Replied 05 April 2017

All 3 regsitration are diffirent (CSGT SGST and IGST ) only the process for registraion is same.You need to take registraion only where it is required.

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Jagadeeswaran P (15 Points)
Replied 05 April 2017

I endorse the statement of Mr basavaraj on ac of the reason that the three different acts can not be merged for the purpose of registration. but if the dealer wishes to register under Igst he should hold registration under cgst and sgst, but if the dealer wishes to have only under sgst and cgst and not under Igst, which can be permitted. More importantly reg under cgst alone or sgst alone is not permitted as it is automatic.

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Rajesh Kumar (Advocate- Tax) (7806 Points)
Replied 05 April 2017

Take GST registration. Declare factory in mumbai, depot/premises in delhi as your place of business. In fact if you have job workers, and you want to make supply of goods from job worker premises, or you have several other depots in other states also just declare those places as your business premises.

Although no SGST Act has come up till now, Section 21 of the Union Territory GST Bill provides that provision of registration in CGST Act shall be applicable UTGST Act too. All laws are not in place, and there is gaps everywhere. It is not clear how how multiple entities in different states shall be treated in registration.

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SUNIL ARORA (ADVOCATE) (22 Points)
Replied 06 April 2017

Sir

U have to take two registrations. one in delhi and other in Mumbai.

CA. Naveen Sood, FCA, ACS (CA Practice ) (135 Points)
Replied 09 May 2017

The law is very clear on the subject. Section 22(1) of CGST Act provides that "Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees."

Further, under Section 24, persons making inter-state supply have to register themselves regardless of turnover.

Now, coming to your query, since you are a manufacturer and supplier in Delhi and also have inter-state supply as well, you have to get yourself registered in both Delhi and Maharashtra both no matter what your turnover is.

Seshadri Jagannathan (25 Points)
Replied 22 May 2017

I have big doubt in case of billing. I am a dealer, say for CCTV . I have business in Chennai . We have three columns of tax in invoice. right ? CGST , SGST & IGST. Scenario 1 : i am going to invoice to END CUSTOMER in chennai.. what is to be FILLED IN THE THREE COLUMNS OF INVOICE FORMAT GIVEN BY MoF.? Scenario 2 : i am going to invoice to END CUSTOMER in Andhra . what is to be FILLED IN THE THREE COLUMNS OF INVOICE FORMAT GIVEN BY MoF ? Please help by clarifying this. Best Regards sesh