Inter State Sale under GST

[Guest]

We are into civil work contract.

we are registered under GST in Maharashtra.

we have received a project in M.P. state

so do we need to get registered in M.P. as well?

please advise

[KASTURI SETHI]

Dear Querist,

You are required to obtain registration in M.P.. In support of my view, here is the decision of AAR, Rajasthan. Pl. go through carefully word for word before arriving at any decision.

2018 (17) G.S.T.L. 33 (A.A.R. - GST) = 2018 (9) TMI 694 - AUTHORITY FOR ADVANCE RULINGS, RAJASTHANIN RE : JAIMIN ENGINEERING PVT. LTD.

[Ganeshan Kalyani]

Sir, as per the advance ruling cited by Sri Kasturi Sir, you are to take registeration in the State of MP.

[Guest]

We want to take registration for M.P. state but it will take maximum of 7 days to get registered. but before that we need to transfer the material from our Maharashtra site to M.P. state.(interstate branch transfer) so can we generate e way bill as URP in the field of recipients' GSTIN & later if i file GSTR-1 with our M.P.state branch GSTIN, M.P.branch can get the credit?

[KASTURI SETHI]

E-way bill is for movement of GST paid goods.

[Guest]

Sir, couldn't understand your reply.

on the day of transport of material our MP branch is not having GSTIN so we generate e way bill as URP in receipient's GSTIN & by the time we will file GSTR-1 of our Maharashtra state, our MP state GSTIN would be available.so if i put that GSTIN in GSTR-1, can our MP branch avail the credit?

[KASTURI SETHI]

Yes.M.P.branch can avail ITC.

AI Summary

Contractor Must Register for GST in Madhya Pradesh for Project; Can Avail ITC Post GSTIN Acquisition A civil work contractor registered under GST in Maharashtra inquired about the necessity of obtaining GST registration in Madhya Pradesh (M.P.) for a project there. Respondents advised that registration in M.P. is required, referencing an advance ruling by the Authority for Advance Rulings, Rajasthan. The inquirer further asked about generating an e-way bill for material transfer before obtaining the M.P. GSTIN. It was clarified that the M.P. branch can avail Input Tax Credit (ITC) once the GSTIN is acquired and used in filing GSTR-1.