GST Tax Invoice Clarification required

[RameshBabu Kari]

Dear Experts,

Service provider(from Telangana) issuing the invoice to Service recipient(also from Telangana) for the part services rendered in Telangana and rest of the Service rendered in Andrra Pradesh. But Service recipient is GST registered only from Telangana State and doesn't registered in Andhra Pradesh and also he doesn't have any fixed place of business in Andhra Pradesh. In such case how to consider the CGST,SGST and IGST to prepare Tax Invoice under GST ?

[DR.MARIAPPAN GOVINDARAJAN]

In respect of services provided in Telengana both CGST and SGST will be applicable. If the service recipient is not having place of business at Andhra Pradesh he is not required to take a registration at AP. If he is not having a place at AP how you could render service for the service recipient at AP?

[Kishan Barai]

I agree with the above view point by Sir.

[Ganeshan Kalyani]

A person has to compulsory register under GST to provide service to inter state party. Hence it is not possible for vendor in Telangana to supply service without taking registration under GST.

AI Summary

GST registration requirement: supplier must register for interstate services; state taxes apply based on place of supply. Where part of services are rendered in Telangana, that portion is taxable under CGST and SGST. If the recipient lacks a place of business in Andhra Pradesh, the recipient need not register in Andhra Pradesh. Respondents question how services can be treated as rendered in Andhra Pradesh absent the recipient's presence there, and note the supplier must register under GST to provide interstate services and cannot supply interstate services without registration.