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?
\nReply By KASTURI SETHI:
\nThe Reply:
\nDear Querist, Are you sure about 'Place of supply' ? More details are required for correct reply.
\nReply By Kaustubh Karandikar:
\nThe Reply:
\nXYZ (Punjab) receiving commission for abroad on which GST is paid. As per Section 13(8) of IGST Act the PO<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n licable. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" 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 – GSTGot 13 RepliesGSTXYZ 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 … Continue reading “GST paid under wrong head”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14810","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14810","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14810"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14810\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14810"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14810"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14810"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nReply By Kaustubh Karandikar:
\nThe Reply:
\nyes 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?
\nReply By KASTURI SETHI:
\nThe Reply:
\nDear Sir,
\nYour 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.
\nReply By Kaustubh Karandikar:
\nThe Reply:
\nSir, i appreciate your views. But Secti<\/p>\n
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\nReply By Alkesh Jani:
\nThe Reply:
\nDear Sir,
\nIn 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.
\nHowever, few clarification in the matter is required such as
\n * The services provided is with regards to any goods as given in Section 13(3)(a)?
\n * Whether payment is received in foreign currency?
\n * Have you raised any Invoice to Foreign Service recipient?
\nFurther, Section 13 of IGST Act, clearly states that “Place of supply of service where location of <\/p>\n
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