my transporter provided me with service in july.
i paid 5% reverse charge in cgst and sgst.
which was a mistake, i came to know that my transporter have a gst number of gujarat.
and i am reciever registered in west bengal.
now how do i correct that particular entry.
it is actually reverse charge of 5%igst.
please help
No you are correcr .
As per Section 12 IGST Act :
[8] The place of supply of services by way of transportation of goods, including by mail or courier to,-
[a] a registered person, shall be the location of such person;
[b] a person other than a registered person, shall be the location at which such goods are handed over for their transportation.
So its recepient whose location decides POS
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