RANGANATH KUMAR MADDI (PROPRIETOR) (58 Points)
23 August 2017An existing registered person migrated to GST and obtained GSTIN. He has to make inter state supplies/services. Is separate IGST registration needed under IGST or same GSTIN is sufficient. If he needs to apply for IGSTIN whether GST FORM REG-01 under CGST is to be used or any other form prescribed?
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(166722 Points)
Replied 23 August 2017
No separate IGST registration exists. He can make interstate outward supply and inward purchase with same GSTIN, unless he has opted for composition scheme. (which doesn't seem to opted for). So he can supply interstate goods/services and charge IGST at applicable rate.
RANGANATH KUMAR MADDI
(PROPRIETOR)
(58 Points)
Replied 02 September 2017
Thank you Sir for your reply. After carefully reading IGST act, I came to understand that same registration rules of CGST act applies and Returns forms also indicate all taxes cgst,sgst,igst and that there is one single registraion and one return form. For composition scheme separate forms are prescribed.
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(166722 Points)
Replied 03 September 2017
Yes, but otherwise good to clarify any doubt....
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