X a registered person in Delhi undertakes works contracts in Delhi, Haryana and Punjab.
He has no fixed place of business in Haryana or Punjab.
His works contract in Haryana and Punjab are typically lasts for 10-15 days.
Does he need to take registration in Haryana and Punjab even though he has no fixed place of business there? Or can he simply charge IGST for his works contract services?
Regards
Shivani
@ MS PRIYANKA BEHL
NO NEED TO TAKE REGISTRATION IN OTHER STATE: KINDLY REFER SECTION 22 OF CGST ACT
SHIP TO , BILL TO MODULE : REFER SECTION 10(1)(B) OF IGST ACT
& THE MOST IMPOPTANT : THERE IS ADVANCE RULING DECISION IN CASE OF M/S JAIMIN ENGG PVT LTD / RAJASTHA AAR
@ SUDHIR JI : YOU ARE WELCOME DEAR
CAclubindia
