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?

[Alkesh Jani]

Shri

In my point of view, Yes, CA may obtain registration in T.N. as a Casual taxable person.

[KASTURI SETHI]

It is your option. Do you want to charge IGST or CGST/SGST from the service receiver ?

[Rajagopalan Ranganathan]

Sir,

According to Section 12 (2) if IGST Act, 2017 "the place of supply of services,

(a) made to a registered person shall be the location of such person;

(b) made to any person other than a registered person shall be, -

(i) the location of the recipient where the address on record exists; and

(ii) the location of the supplier of services in other cases.

Therefore the best option is to register yourself as casual taxable person in Tamilnadu and discharge your tax liability accordingly.

[Ganeshan Kalyani]

In my view, you need not take registration in Tamil Nadu. A CA in Bangalore can provide service to client in other states also. IGST has to be charged on invoice. Taking registration at Tamil Nadu is a choice and once opted compliance has to be taken care.

AI Summary

Place of supply rules: services to a registered recipient are taxed at the recipient's location, so charge IGST.
Services supplied to a registered person are treated as supplied at the recipient's location under the place of supply rule; for unregistered recipients the recipient's recorded address determines place of supply, and absent that the supplier's location governs. Forum responses diverge: one recommends registering in the recipient state as a casual taxable person and discharging tax there; another states the supplier may charge IGST on the inter state invoice without taking separate registration, but if registration is taken it entails compliance obligations.