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work contractor

15 December 2018

my clint is interior designer and my clint received the work order in uttrakhand complete the one store interior.

kindly clear the my clint is applicable for casual dealer registration in uttrakhand my clint is already registered in Delhi

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11 Replies

saurabh sawlani (2191 Points)
Replied 15 December 2018

In my opinion no need to get registration in uttrakhan state !!! charge igst on your tax invoice its enough to comply provision under gst

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pritesh (CA Final student) (7101 Points)
Replied 15 December 2018

i think it is not required you can charge igst

Vikas Sharma (51 Points)
Replied 16 December 2018

but cbec help desk ask the apply casual dealer reg

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 16 December 2018

Section 22 Of The ACT Reads As '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

PLEASE NOTE FROM WHERE....MEANS WHERE HE IS REGISTERED"

And As per Advance Ruling :

M/s JAIMIN ENGINEERING PRIVATE LIMITED
Rajasthan AAR
NO NEED OF TAKING SEPARATE REGISTRATION IN GST TO PROVIDE SERVICES LIKE WORKS CONTRACT TO ANY OTHER STATE IN INDIA.

Hence can Raise the tax invoice by charging IGST from Delhi

Note : You must not have the Fixed Establishment in Uttrakhand

Vikas Sharma (51 Points)
Replied 16 December 2018

but as per gst contractor not have permanent address in any state they will applicable for casual dealer registration

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 16 December 2018

@ vikas
kindly refer above section & AAR

Casual Registration is valid for 3 months ....
moreover its IT WILL BECOME HELL FOR THE CONSTRUCTION COMPANIES.EITHER CANCEL AND APPLY FOR NEW REGISTRATION OR KEEP ON FILING THE NILL GST RETURNS WHEREVER THERE IS NO WORK BUT THE REGISTRATION EXISTS.

So when the provision of Act & Advance Ruling judgement held that no need to take Registration , then its your wish can continue by taking casual Registration

Vikas Sharma (51 Points)
Replied 16 December 2018

dear friends and respected seniors
I m not questioning your practice. I m only clear the matter and confusion against this rule

please read this app

section > col. 20

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 16 December 2018

Dear Vikas Plz i could not find the Section you are mention .......

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 16 December 2018

*mentioning

Vikas Sharma (51 Points)
Replied 16 December 2018

[20] "casual taxable person" means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union territory where he has no fixed place of business;

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 17 December 2018

DEAR VIKAS

1. CASUAL REGISTRATION CAN BE OBTAIN FOR MAXIMUM 3 MONTHS & YOU MUST BE AWARE OF THAT HOW MUCH TIME A CONTRACT WORK TAKES GET IT COMPLETED

2. CASUAL TAX PAYER HAS TO DEPOSIT GST IN ADVANCE BEFORE OBTAINING THE REGISTRATION. NOW LETS SUPPOSE A TAXPAYER GOT THE CONTRACT IN UTTRAKHAND FOR RS .50 CRORE , HE IS LIABLE TO DEPOSIT GST RS. 90 LAC IN ADVANCE. MEANS HIS WORKING CAPITAL GET HAMPER, HE HAS NOT EVEN STARTED HIS WORK & HAS TO ARRANGE FOR 90 LACS TO GET A CASUAL REGISTRATION.

SO DEAR CASUAL REGISTRATION IS ONLY FOR THOSE WHO PARTICIPATE IN EXIBITION & WANTS TO SELL THEIR GOODS THERE IN EXIBITION