watch_later 09/01/18

A Private Limited company is providing service in the state other than the state in which the company is registered under GST. The company sends its personnel to that state and they stay at that place only till the completion of the service[Service period may be for more than 12 months]. The company do not have any fixed place of business in that state where it is providing service. Whether the company is required to take registration in that state also or it can continue to provide service and raise the invoice from the state where it is registered by charging IGST?

1 Response | Latest response: 09/01/18 | Sort by Likes(thumb_up) Recent | GST Reply
watch_later 09/01/18

In this case you do not have an office or business setup in temporary state.

Your place of establishment is still your home state. You need to charge IGST.

Again, place of supply in case of services is the place of registered recipient of service.

In you case separate registration is not required. However if it is a service for immovable property, case will be different and you may need to have a separate GST registration to avail input credit.


Sign up to discuss taxation, accounting and finance topics with experts from all over India.

Join Discussion