Place of Supply and registration
Query (Issue) Started By: – Chandrashekhar Kandpal Dated:- 21-1-2017 Last Reply Date:- 23-1-2017 Goods and Services Tax – GST
Got 3 Replies
GST
We are in the business of publication of magazines and organising international trade exhibitions. I will be grateful if you could advise us on the following with respect to GST implications:
We publish the magazines in Maharashtra and the Advertisers are from all over the world. We send the copy of the magazine along with the invoice to the client. As per place of supply of services, the service provided to a registered person shall be the location of such person. Here I presume registered person means the recipient registered in the state from where t
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) IGST or (b) SGST & CGST.
Question 2. If we organise an Exhibition in other state where we have branch office. Do we need to take registration in that state? if yes, will it be a regular registration or Causal Taxable person.
Question 3 .If we organise an Exhibition in other state where we do not have branch office – Do we need to take registration as Casual Taxable Person or regular registration?
Further, In case of Casual Taxable person, the estimated liability is required to be paid in advance and the registration is valid for 90 days only, which can be extended with the approval.
Normally an Exhibition is planned more than a year in advance and its very difficult to ascertain the liability in such advance period, moreover we start
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