Goods and Services Tax – Started By: – Lakshmi subramanian – Dated:- 15-8-2017 Last Replied Date:- 17-8-2017 – Dear ExpertsGreat DayAm pleased to enter into this August Forum on this Independence Day. Am practicing Chartered Accountant and am giving below the short notes relating to the captioned title above pertaining to my client.Short Notes on Title aboveMy client is incorporated abroad and having branch in India as per Permission granted by RBI . The services include submissions of manifests to the customs on behalf of airlines through online by using the web portal of the client and Indian customs.. The branch raises the invoices on the airlines in India with applicable service tax and adhere the service tax compliance. Few airlines are having global contract and straightaway making remittance in its HQ. Branch raises invoice on those cases to HQ with service tax and adhere the service tax compliance. This is on the background that services rendered and consumed in India and mere
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
lies on invoices raised by branch on HQ. Ans: If the registered office or branch of the Airlines and the branch of your client is located in the same state then CGST and SGST rate (9%+9%) will apply. If the registered office or branch of the Airlines and the branch of your client is located in the different state then IGST @ 18% will apply. If the Air Lines do not have an office in India and you are raising the invoice on their office located in non-taxable territory, then The Air Lines has to follow the provisions of rule 13 of GST Rules, 2017. Normally the Air Lines which are registered in non-taxable territory will have a branch office in India. Therefore I require further details regarding this. Query No.02 HQ is not having GSTIN. The invoicing amount crosses the basic exemption limit. How to upload GSTR1 without GSTIN. Ans: Since your client has a branch office in India then the branch office has to get registered under GST Act since the branch office will have a PAN. Since this b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
icult to be ascertained. The HQ address is in abroad no GSTIN where as its branch is having GSTIN. Trust the above additional information will be helpful to arrive the conclusion whether CGST 9% +SGST9% or IGST9% is applicable. Further to your reply on query 02. The branch has registered with GSTIN and will upload GSTR1. Since the HQ is not having GSTIN, how we can upload the invoices? is it correct to upload the invoices as unregistered dealer? Further to your reply on query 03, Yes, agreed that there won't be any issue in taking inputs credits but am waiting response for q1 & q2 after submitting the additional information. We need to revisit this after having clarity on query 1 & 2 – Reply By RAMESH PRAJAPATI – The Reply = 1) Contract of supply of service is between your client's HO and Airlines. Both are outside India.2) Your client is rendering services in India and have branch office registered under GST in India.3) Airlines also has branch office in India for doin
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s of the address in interstate and intra state are difficult to be ascertained. The HQ address is in abroad no GSTIN where as its branch is having GSTIN. Trust the above additional information will be helpful to arrive at the conclusion whether CGST 9% +SGST9% or IGST9% is applicable. Since both the receiver and provider of service are having branch offices in the taxable territory and are duly registered with the tax authorities the GST is payable by your client s branch office as already suggested. Further to your reply on query 02. The branch has registered with GSTIN and will upload GSTR1. Since the HQ is not having GSTIN, how we can upload the invoices? is it correct to upload the invoices as unregistered dealer? Since your client s branch office is registered with the tax authorities they have to upload GSTR1. Your HQ need not get registered since they are receiving payment. As per CGST Act, 2017 the taxable person is one who is registered under the Act. In the invoice it is suff
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =