GST paid under wrong head
Query (Issue) Started By: – Kaustubh Karandikar Dated:- 3-11-2018 Last Reply Date:- 6-11-2018 Goods and Services Tax – GST
Got 13 Replies
GST
XYZ paid GST wrongly under IGST instead of paying under CGST + SGST for the period July'17 to September'18. Can they adjust the same while paying current months liability by issuing credit notes or they need to again pay CGST + SGST and then claim refund of IGST wrongly paid?
Reply By KASTURI SETHI:
The Reply:
Dear Querist, Are you sure about 'Place of supply' ? More details are required for correct reply.
Reply By Kaustubh Karandikar:
The Reply:
XYZ (Punjab) receiving commission for abroad on which GST is paid. As per Section 13(8) of IGST Act the PO
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licable.
Reply By Kaustubh Karandikar:
The Reply:
yes received from abroad. But will it not fall under Section 8(2) of IGST Act and if not under which sub-section of Section 7 will it fall?
Reply By KASTURI SETHI:
The Reply:
Dear Sir,
Your client is supplying /providing services, namely, " intermediary services" abroad and getting commission from a foreign service receiver. Service has been consumed outside India. As per Section 13(8) (b) of IGST Act, 2017, place of supply is location of supplier i.e. within India . So it is inter-State supply. and not intra-State. These, being intermediary services, are NOT covered under Section 7 of IGST Act.
Reply By Kaustubh Karandikar:
The Reply:
Sir, i appreciate your views. But Secti
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inter -State supply and reap the benefits of Inter-State inherent in Section 13 instead of thinking about depositing against wrong type of tax.I wish other learned experts intervene to clear the air.
Reply By Alkesh Jani:
The Reply:
Dear Sir,
In this regards, prima facie, I concur with the views of Sh. Kasturiji Sir, that as per the query, it can be treated as inter-state service.
However, few clarification in the matter is required such as
* The services provided is with regards to any goods as given in Section 13(3)(a)?
* Whether payment is received in foreign currency?
* Have you raised any Invoice to Foreign Service recipient?
Further, Section 13 of IGST Act, clearly states that “Place of supply of service where location of
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