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

Registration requirement for interstate supply: obtain local GST registration; recipient branch may claim input tax credit after reporting. A supplier registered in one State undertaking a civil work contract in another State must obtain registration in the State where the project is located. For interstate transfer of materials between sites, an e-way bill governs movement of goods; where the recipient branch secures GST registration and supplies are reported in returns, the recipient branch can avail input tax credit on the incoming materials.