Dear Team,
We are a construction company registered with GST in Chennai, Tamilnadu as service provider. We do projects all over Tamilnadu.
1.We the Contractor has been awarded a contract from M/s ABC Company LTD, Madurai for execution of civil construction for their new warehouse located at madurai, tamilnadu.
2. The scope of work includes complete civil construction, Electrical & Plumbing. The job involves supply of materials and erection /installation of the same.
3. We the contractor has registered the chennai office in GST and does not have any additional place of business other than chennai. M/s ABC Company LTD will only provide temporary small space for office & store in their premises without any written document.
Now my question is below.
a) Whether separate registration is required as additional place of business in madurai? If yes, whether contract agreement would suffice as address proof since nothing else is with the applicant and service recipient will not provide any other proof?
b) If registration is not required in madurai and if goods are purchased from chennai to use the goods at the construction site located in madurai, then what would be the documents required during dispatch from chennai to madurai.
c) We are unable move the materials under Bill to – Ship to transaction, in terms of Section 10(1)(b) of IGST Act 2017. Since we will be raising Service RA Bill (including consumption of materials) based on completion of work at site.
d) What would be the documents required for moving construction materials from chennai office to site location. (vice versa) Eg. Scaffolding Items, Tools & Tackles, Machineries used for construction etc...
CAclubindia
