Tax on immovable property

178 views 4 replies

Shashi Prakash Tiwari

39 Points Joined July 2017

One contractor who has built the building in Maharashtra, contactor has taken services of artitect, who are located in M. P. and not registered in GST due to exemption treashhold limit. My query is that when artitect will issue invoice, whether GST will charge or not?

Replies (4)

RAJA P M

"Do the Right Thing...!!!"

128121 Points Joined January 2015

If the said Architect is not registered under GST then He can't issue Tax Invoice.
Only He can give normal bill (Bill of Supply as per GST act)

CA Haritha Komma

Chartered Accountant

1147 Points Joined August 2013

He cannot charge GST as not registered. Neither you are liable under RCM.

Bill of supply needs to be issued by a registered person when supplying exempted supplies or registered under composition scheme. I dont think so it is for unregistered person..

RAJA P M

"Do the Right Thing...!!!"

128121 Points Joined January 2015

RCM not applicable.

Shivam RC

Student

23688 Points Joined November 2017

Agree with the above mentioned comments.

If the Architect is not Registered under GST Regime, then he cannot issue a Tax Invoice and collect GST from the recipient.

By virtue of Section 32(1) of the CGST Act 2017, "A person who is not a registered person shall not collect in respect of any supply of goods or services or both any amount by way of tax under this Act."

Hence, the Architect can issue a Bill of Supply/ Normal Invoice.

Regards.