Place of supply

[VIGNESH]

Sir if a CA who is in Bangalore provides services to a registered client in Tamilnadu should the CA register in Tamilnadu as a Casual taxable person if he does not have registered place of business in Tamilnadu?

AI Summary

Does a Bangalore CA Need GST Registration in Tamil Nadu for Services? Insights on Section 12(2) of IGST Act. A discussion on a forum addressed whether a Chartered Accountant (CA) based in Bangalore needs to register in Tamil Nadu as a casual taxable person under GST when providing services to a registered client there. One participant suggested that registration in Tamil Nadu is necessary, while another stated it is optional, depending on whether the CA prefers to charge IGST or CGST/SGST. Another participant referenced Section 12(2) of the IGST Act, 2017, recommending registration as a casual taxable person in Tamil Nadu. An opposing view argued that registration is not required, suggesting the CA charge IGST instead.